The Cuban government has established a new tax scale for vehicles sold in dollars, with rates ranging from 35% for luxury cars to 5% for imported electric vehicles. Those assembled in Cuba will have lower taxes, and some may even be completely exempt.
The new rates are outlined in Resolution 172/2026 from the Ministry of Finance and Prices, included in the Official Gazette published this Tuesday and are part of the new set of regulations for the purchase, sale, and importation of vehicles in Cuba.
The Special Tax on Products and Services will be applied to authorized marketing entities based on sales made in US dollars or their equivalent in other convertible currencies. The tax will be calculated on the sale price and will be included in the final amount of the vehicle.
For imported vehicles, the rates will be as follows:
- Luxury or high-end cars and rural vehicles, whether combustion or hybrids: 35%.
- Cars, rural vehicles, and combustion trucks: 25%.
- Motorcycles, tricycles, vans, trucks, and combustion-type tractors: 20%.
- Buses and minibuses powered by combustion: 12%.
- Hybrid vehicles, including electric vehicles with range extenders, except luxury cars: 15%.
- Fully electric vehicles of any kind: 5%.
The resolution sets lower rates for vehicles assembled in the Cuban industry
- Cars, rural vehicles, and combustion trucks: 20%.
- Motorcycles, tricycles, vans, trucks, and combustion tractors: 10%.
- Buses and minibuses powered by combustion: 7%.
- Hybrid vehicles of any type: 5%.
- Fully electric vehicles: 3%.
Electric vehicles assembled by authorized entities will be exempt from the special tax when sold with a charging station based on renewable sources that ensures complete coverage.
The resolution also includes exemptions for other electric vehicles sold with their respective renewable charging stations, upon certification by the National Office for the Control of Rational Energy Use.
Therefore, an imported electric car will usually have a levy of 5%, while one assembled in Cuba will have a levy of 3%. However, both may be exempt if they meet the established energy requirements.
The trailers and semitrailers imported will have a special tax of 15%, while those assembled in Cuba will pay 5%. Lightweight trailers of up to 750 kilograms assembled in the national industry will be exempt.
The regulation also sets minimum amounts for the tax applied to used vehicles imported by dealerships. These values will be used when the result of applying the corresponding percentage is below the established minimum.
For used cars, the minimum tax will be 3,000 dollars, while high-end cars will have a minimum of 5,000 dollars.
Used rural cars will have a minimum price of $3,000, and high-end ones will be $5,000. For minibuses and trucks, the minimum amount will be $3,500.
The table also sets the following minimum values:
- Cyclic motorbikes: 80 dollars.
- Motorcycles: 100 dollars.
- Tricycles: 150 dollars.
- Panels: 3,000 dollars.
- Trucks, buses, and tractor trailers: 3,500 dollars.
- Trailers and semi-trailers: 1,000 dollars.
When it comes to used electric vehicles, the minimum special tax will be equivalent to 50% of the value assigned to their category. In the case of a used electric car, for example, the minimum would be $1,500, unless one of the applicable exemptions applies.
These taxes should not be confused with the customs duty associated with the direct and non-commercial importation of an electric vehicle by an individual.
In that mode, previously announced when the Government revealed that it would allow Cubans to directly import electric cars, fixed amounts ranging from 500 to 2,000 dollars apply when the vehicle does not come with a renewable charging station.
Vehicles allocated to the Economic Plan, defense bodies, the state tourist income system, certain replacements covered by insurance, diplomatic representations, and other social purposes approved by the Council of Ministers will also be exempt from the special tax.
Individuals authorized by their work on state missions abroad to import or purchase a vehicle with up to eight seats in Cuba will also be exempt from the special tax for that one-time operation.
The revenue generated from these taxes and customs duties will be transferred to the Public Transport Development Fund, managed by the Ministry of Transport.
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