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Cuba Property Tax Calculator

Easily calculate how much you'll pay in taxes when buying or selling a house or apartment in Cuba, based on Resolution 313/2024.

What is a home's reference value in Cuba?

The reference value is the minimum value the Cuban State assigns to a home in order to calculate the taxes on a sale or a donation. It is not the sale price and it is not a market appraisal: it is the minimum taxable base. It is set by Resolución 313/2024 of the Ministry of Finance and Prices, whose corrected copy has applied since 15 November 2024 and remains in force in 2026.

It is obtained like this: a base value by roof type and number of bedrooms (30,000 to 360,000 CUP), plus garage (15,000 CUP) and patio (17,500 CUP) where present, all multiplied by the territorial coefficient of the zone (×1.5 to ×7.0). Buyer and seller each pay 4% of that value. Where the declared price equals or exceeds the reference value, the tax is calculated on the declared price.

Go straight to what you need: the official 2026 table · a worked example · run it with your own figures
This page is an orientation tool: confirm the amount for your own file with ONAT and the notary before paying.

Calculate Your Taxes

Heavy roof = concrete slab/plate. Light roof = tiles, zinc, fiber cement. Other = wood, thatch, cardboard.
Only count sleeping rooms. Don't count living room, kitchen, or bathroom.
Does the property have any of these?
These are the only two amenities that Resolution 313/2024 considers for tax calculation.
Not sure which zone? Click here to find your municipality
Havana municipalities:
  • ×6.0: Playa, Plaza de la Revolución, Old Havana (Habana Vieja)
  • ×5.0: Cerro, Centro Habana, 10 de Octubre, Guanabo (coastal area of Habana del Este)
  • ×4.0: Marianao, Guanabacoa, Regla, La Lisa, Boyeros, Cotorro, Arroyo Naranjo, San Miguel del Padrón, Habana del Este (except Guanabo)
Outside Havana:
  • ×7.0: Mariel (Artemisa) — Special Economic Development Zone
  • ×6.0: Trinidad (Sancti Spíritus), Cárdenas/Varadero (Matanzas), Viñales (Pinar del Río)
  • ×4.0: All provincial capitals (Santiago de Cuba, Camagüey, Santa Clara, Holguín, Bayamo, Pinar del Río, Matanzas, Cienfuegos, Sancti Spíritus, Ciego de Ávila, Las Tunas, Guantánamo, Nueva Gerona)
  • ×1.5: All other municipalities not listed above
Taxes are paid on the HIGHER of this price and the reference value. Leave it empty to see the minimum.
Additional options
If the seller sells more than one property in the same year, they pay 8% instead of 4%. Paying electronically via Transfermóvil gives a 3% discount on the tax.

Which zone is your property in?

The government classifies properties into 5 zones. The more touristic or central the area, the higher the multiplier and the more tax you pay. Find your municipality below:

Special Development Zone ×7.0
Mariel (Artemisa province) — This is the Mariel Special Economic Development Zone (ZEDM).
Premium tourism areas ×6.0
Havana: Playa, Plaza de la Revolución, Old Havana (Habana Vieja).
Other provinces: Trinidad (Sancti Spíritus), Cárdenas/Varadero (Matanzas), Viñales (Pinar del Río).
Urbanized Havana areas ×5.0
Cerro, Centro Habana, 10 de Octubre, Guanabo area (coastal part of Habana del Este).
Provincial capitals & other Havana municipalities ×4.0
Havana: Marianao, Guanabacoa, Regla, La Lisa, Boyeros, Cotorro, Arroyo Naranjo, San Miguel del Padrón, Habana del Este (except Guanabo).
All provincial capitals: Santiago de Cuba, Camagüey, Santa Clara, Holguín, Bayamo, Pinar del Río, Matanzas, Cienfuegos, Sancti Spíritus (city), Ciego de Ávila, Las Tunas, Guantánamo, Nueva Gerona (Isle of Youth).
Rest of the country ×1.5
All other municipalities not listed in the zones above. Examples: Güines, San José de las Lajas, Baracoa, Moa, Nuevitas, etc.
What does the multiplier mean? It's a number that multiplies the base value of your property. For example, if your house has a base value of 180,000 CUP and is in a ×6.0 zone, the government values your property at 180,000 × 6 = 1,080,000 CUP. Taxes are calculated on that number.
Zone discounts: Properties in rural or mountainous areas may get a 15% discount on the reference value. In suburban areas, the municipality can reduce it by up to 10%. Ask at your local ONAT office.

How are taxes calculated?

When you buy or sell a house in Cuba, both the buyer and seller must pay taxes. Here's how it works, step by step:

  1. Find the base value of the property based on how many bedrooms it has and what the roof is made of (see table below).
  2. Add the value of the garage (15,000 CUP) and patio/garden (17,500 CUP), if the property has them.
  3. Multiply by the zone multiplier (1.5 to 7.0). This gives you the "reference value" — the minimum price the government assigns to the property.
  4. The buyer pays 4% of that value (Property Transfer Tax).
  5. The seller pays 4% of that value (Personal Income Tax). If they've already sold another property that year, they pay 8%.
  6. If you pay via Transfermóvil (electronic payment), you get a 3% discount on the tax.
In simple terms:
Reference value = (Base by bedrooms and roof + Garage + Patio) × Zone multiplier
Each person's tax = Reference value × 4%

Practical example

Maria wants to sell her 2-bedroom house in Centro Habana. The house has a concrete roof and a garage, but no patio.

Base (2 bedrooms, heavy roof) 180,000 CUP
+ Garage 15,000 CUP
+ Patio 0 CUP
= Subtotal 195,000 CUP
× Zone (Centro Habana = ×5.0) ×5.0
Reference value 975,000 CUP
Buyer pays (4%) 39,000 CUP
Maria pays (4%) 39,000 CUP
Total taxes 78,000 CUP

What is the reference value of homes in Cuba in 2026?

The reference value is the minimum value the Cuban State assigns to every home to calculate transfer taxes, set by Resolution 313/2024 (in force in 2026): the base value below, plus garage (15,000 CUP) and patio (17,500 CUP) if present, multiplied by the zone coefficient (×1.5 to ×7.0). Buyer and seller each pay 4% of that value.

Base values table (in CUP)

By property type and number of bedrooms:

Property type 1 bed 2 beds 3 beds 4+
House heavy roof (concrete) 90,000 180,000 270,000 360,000
House light roof (tiles/zinc) 60,000 120,000 180,000 240,000
House other materials 30,000 60,000 90,000 120,000
Apartment 60,000 120,000 180,000 240,000
House heavy roof (concrete)
1 bed: 90,000 2 beds: 180,000 3 beds: 270,000 4+ beds: 360,000
House light roof (tiles/zinc)
1 bed: 60,000 2 beds: 120,000 3 beds: 180,000 4+ beds: 240,000
House other materials
1 bed: 30,000 2 beds: 60,000 3 beds: 90,000 4+ beds: 120,000
Apartment
1 bed: 60,000 2 beds: 120,000 3 beds: 180,000 4+ beds: 240,000
Source: Resolution 313/2024, Ministry of Finance and Prices, Official Gazette GOC-2024-O102.

Frequently Asked Questions

When do I have to pay these taxes?
What if I sell the house for more than the calculator shows?
If I gift my house to a family member, do I have to pay?
Can I pay with my phone (Transfermóvil)?
What happens if I sell two properties in the same year?
Where can I read the full law?

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