Cuba introduces tax benefits for disability employment

Cuba's Ministry of Finance and Prices has implemented new tax benefits aimed at supporting the employment of persons with disabilities. Under Resolution 201/2026, which took effect on October 7, local industry companies and workshops that hire workers with disabilities can deduct 150% of salary expenses and social security contributions from their profit tax.

For the employees themselves, the resolution increases the tax-exempt minimum used to calculate personal income tax by 50%. Additionally, these entities will apply a 30% tax rate for contributions regarding the yield of state investment. The measure also includes exemptions from sales and service taxes for economic actors providing wholesale supplies and raw materials to the participating local industries and workshops.

The National Tax Administration Office (ONAT) is tasked with establishing mechanisms to control these benefits. These measures are part of a broader series of economic and social reforms intended to decentralize and liberalize the economy.