# Cuba disability employment tax reforms

> Live situation record from CLSTR: https://clstr.news/situations/cuba-disability-employment-tax-reforms
> Updated: 2026-10-13T21:25:30.000Z. Sources: 10. Developments: 2.

Cuba's Ministry of Finance and Prices has introduced new tax benefits under Resolution 201/2026 to support the employment of persons with disabilities. 

Local industry companies and workshops that hire workers with disabilities are permitted to deduct 150% of salary expenses and social security contributions from their profit tax. For the employees, the resolution increases the tax-exempt minimum used for personal income tax calculations by 50%. Furthermore, these entities will face a reduced 30% tax rate on the yield of state investment. The measures also include exemptions from sales and service taxes for economic actors providing wholesale supplies and raw materials to participating workshops. The National Tax Administration Office (ONAT) is responsible for overseeing these benefits as part of broader economic and social reforms.

## Timeline

### 2026-10-13: Cuba and Bolivia implement new tax incentives for industry and social sectors

Cuba introduces tax incentives for workshops employing people with disabilities, while Bolivia implements a five-year VAT exemption on industrial inputs and capital goods to boost production.

7 sources. https://clstr.news/cluster/cuba-and-bolivia-implement-new-tax-incentives-for-industry-and-social-sectors

### 2026-10-07: Cuba introduces tax benefits for disability employment

Cuba has introduced new tax incentives for companies hiring workers with disabilities, including a 150% deduction on salary expenses and a 50% increase in the tax-exempt minimum for affected employees.

3 sources. https://clstr.news/cluster/cuba-introduces-tax-benefits-for-disability-employment

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Cite as: Cuba disability employment tax reforms. CLSTR, https://clstr.news/situations/cuba-disability-employment-tax-reforms