The National Tax Administration Office (ONAT) This Monday the campaign for declaration and payment of taxes corresponding to the current year, with the deadlines established in Law 181 of the State Budget of 2026 for each of the taxes.
More than one million taxpayers, including natural and legal persons, must participate in the process, according to a information published by the newspaper Granma.
✅| The 2026 tax declaration, settlement and payment campaign begins today.
➡️ Tax benefits are maintained for those who declare and pay until February 28.
https://t.co/RtbqKfUeMF pic.twitter.com/RVQopXC733
— Granma Newspaper (@Granma_Digital) January 5, 2026
Mary Blanca Ortega Barredo, Head of the ONAT, explained to the media that in the case of natural persons the process of sworn declaration, settlement and payment of the Personal Income Tax must close on April 30 of the current year.
Before that date, self-employed workers, social communicators, designers and artists will be required to complete the established steps.
Also included in the segment are personnel who receive bonuses, usufructuaries and landowners in the agricultural sector, partners of MSMEs and others who receive personal income.
Tax incentives
In his statements to Granma The official added that in this new campaign tax benefits will be maintained with the aim of promoting the process.
Among those, a bonus of 5% of the amount to be paid stood out for those who declare their income and pay the corresponding tax before next February 28.
This discount is set at 3% for taxpayers who use the digital channels enabled for this purpose to pay.
Ortega Barredo also referred to the possibility of presenting the Affidavit digitally for taxpayers who have a digital signature.
Treatment of legal entities
In the new campaign, the closing of the deadline for legal entities to submit the sworn declaration, liquidation and payment of the income tax was set for March 31.
At the same time, the provisions of Resolution 8 of 2024 of the Ministry of Finance and Prices are maintained, regarding the mandatory nature of the presentation with an electronic signature of the Affidavit model.
Resolution requires the use of tax bank accounts to pay taxes
Taxpayers, natural and legal persons, who are owners or possessors of motor vehicles or animal traction and boats, must pay taxes on Land Transportation, and for the Ownership or Possession of Boats with a voluntary term until September 30.
The ONAT clarified that in the case of land transportation, with the updated quotas for this campaign, the bonus on the amount to pay remains at 5%, as long as it is executed before February 28.
Fight against late payment
The process of declaring income and paying taxes has not been free of difficulties in recent years, despite the efforts made by the ONAT to expedite the process and avoid taxpayer arrears.
Two weeks before the closure, the declaration of personal income in Cuba barely exceeds 50%
Just two weeks after closing the campaign corresponding to last year, barely more than 50% of those who complied with their tax obligations on time, although according to the authorities the figure was slightly higher than that recorded in 2024.
With the aim of fulfilling its functions with greater autonomy, last July the Cuban Government decided that the ONAT would cease to be an entity attached to the Ministry of Finance and Prices and designated it under subordination to the Council of Ministers.
The process of declaration of income and payment of tax is of great importance for any country and in the case of Cuba its improvement is intended to be aimed at supporting the Government’s purpose of “correcting distortions” in an economy that is suffering a deep and prolonged crisis of a multifactorial nature.
