The Cuban government has maintained until December 31, 2027 the exemption from the Customs Tax for the importation of photovoltaic solar systems and other equipment related to renewable energy sources, while also introducing new tax incentives for certain social investments and for the marketing of these technologies.
The measures are detailed in the , published this Friday, through Resolution 180/2026 of the Ministry of Finance and Prices.
The regulation itself states that it aims to “expand the tax incentives associated with renewable energy sources,” promote investments from economic actors in the social sector, and consolidate its treatment into a single provision.
The resolution exempts individuals and legal entities from the Customs Tax who import photovoltaic solar systems, including their essential parts and components listed in Annex I.
The benefit also extends to solar heaters, photovoltaic pumps, small wind turbines, geomembrane biodigesters, biogas motor pumps, solar lighting systems, and solar air conditioners.
The exemption also includes chargers for electric vehicles that operate using renewable energy sources and equipment intended for processing biomass to produce energy, as well as their essential parts and components, provided they are included in the tariff codes established in Annex I.
In the case of individuals, those goods are not part of the import value without authorized commercial character, but they must be presented to Customs separately from the rest of the imported items.
The regulation also exempts legal entities from Customs Duty for importing raw materials, components, parts, pieces, equipment, and accessories to carry out investment processes or manufacture equipment and spare parts intended for the utilization of renewable sources.
The state sector and non-state management forms that develop electricity generation projects with renewable sources can also import without paying this tax the machinery, equipment, and other means included in Annex II that they need during the investment process.
If it concerns similar goods not included in that annex, the benefit must be requested from the Ministry of Finance and Prices and may be approved on a case-by-case basis through a resolution.
The annexes of the new regulation indicate that the deadline is December 31, 2027 for the lists of goods covered by tariff exemptions.
Resolution 180/2026 came into effect on Friday, August 7, with its publication in the Official Gazette.
In summary, its main novelty is not to create from scratch the exemption of tariffs for solar panels, but rather to maintain that regime and add new tax benefits, especially for investments of a social nature and for the sale of renewable technologies.
Up to eight years of exemption for certain investments
The Resolution 180 maintains another benefit that was already included in the regulation approved in February: legal entities and individuals engaged in economic activities may be exempt from taxes on Profits or Personal Income, as applicable, when they install renewable energy sources for self-consumption, their economic activity, or to supply electricity to the National Electric System.
The exemption applies for an amount equivalent to the value of the investment during its recovery period, with a maximum limit of eight years.
To obtain it, it is necessary, among other requirements, to have an Energy Report from the National Office for the Control of Rational Energy Use and to submit the corresponding application to the ONAT.
The resolution also establishes that legal entities importing raw materials, components, equipment, parts, or accessories aimed at enhancing energy efficiency may receive a discount or exemption from the Customs Tax when there is economic justification, upon request to the Ministry of Finance and Prices.
New incentives for social investments
One of the updates compared to Resolution 41/2026 is aimed at investments in renewable sources that economic actors make as part of their social responsibility.
The regulation allows for tax exemptions on profits and personal income when these investments are aimed at service centers for the population, social or care centers, multifamily buildings, homes inhabited by electro-dependent individuals, public lighting, or the energy assurance for water supply.
The incentive consists of deducting the total amount of the investment from the tax payable. To access this benefit, it is necessary to present an energy assessment, the technical-economic project that validates the invested amount, and a conformity certification from the benefiting entity or individual to the ONAT.
A year without Sales Tax
Another addition is the exemption from the Sales Tax for legal entities and individuals engaged in economic activities from revenues derived from the wholesale or retail marketing of technologies and systems related to renewable sources.
This benefit will last for one year from the effective date of the resolution. When a business also sells other products, it must differentiate in its accounting the sales related to renewable sources in order to monitor the application of the exemption.
"Non-revenue prices"
The provision also states that technologies and systems related to renewable sources should be marketed in wholesale and retail markets through so-called “non-revenue” prices.
La Gaceta states that these prices are determined based on the costs and expenses of the operation, taxes, and a profit of up to 25% on the costs according to the formula defined in the resolution.
Electric vehicles are exempt from this pricing mechanism and are governed by a specific provision of the Ministry of Finance and Prices.
The customs exemption for these technologies does not begin with the new Resolution 180.
In June 2025, Resolution 169/2025 updated the benefits related to the importation of renewable energy equipment, extended the exemption to legal entities, and added, among other items, chargers for electric vehicles powered by renewables and equipment for processing biomass.
In February 2026, Resolution 41 reorganized that regime and exempted from Customs Duties panels, batteries, inverters, and other components included in its annexes.
That same provision included a tax exemption of up to eight years for certain investments in renewable energy sources.
Resolution 180 now repeals the regulation from February and combines existing benefits with new incentives aimed at social investments and the marketing of renewable technologies.
In parallel, the Government has also employed other incentives to promote renewable generation. In May, it established a rate of 90 CUP per kilowatt-hour for electricity from renewable sources supplied to the SEN.
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