The Ministry of Finance and Prices of Cuba published this Friday the , a regulation that expands and consolidates the tax and customs benefits for individuals and legal entities that invest in renewable energy sources, effective immediately from its publication in the Official Gazette.
The resolution, signed on August 5 by Minister Vladimir Regueiro Ale, repeals the previous Resolution 41/2026 —issued in February— to consolidate all existing incentives into a single legal instrument and avoid regulatory dispersion.
Among the most notable benefits is the complete exemption from Customs duties for the importation of photovoltaic solar systems and their components, solar water heaters, photovoltaic pumps, small wind turbines, geomembrane biodigesters, biogas motor pumps, solar lighting, solar air conditioning systems, chargers for electric vehicles powered by renewables, and equipment for biomass processing.
Companies that import raw materials, components, and machinery for renewable energy generation projects will also be exempt from tariffs, whether they belong to the state sector or to non-state management forms.
The most significant benefit for private economic actors is the exemption from the profits tax and the personal income tax for those who install renewable energy sources for self-consumption or for supplying electricity to the national grid. The regulation states that this exemption covers "the amount of the investment value, during the recovery period and for a period of up to eight years".
To access this benefit, the interested party must obtain an Energy Opinion from the National Office for the Control of Rational Energy Use and submit an application to the National Tax Administration Office. The tax authority has a maximum period of 60 days to set the start date of the benefit.
The resolution also states that technologies related to renewables will be marketed at non-revenue prices, based on operational costs plus a profit of up to 25% on those costs.
In the same , Resolution 179/2026 was published, which extends the purchase rate for surplus renewable electricity delivered to the National Electroenergetic System to 90 Cuban pesos per kilowatt hour, applicable at any time of day and to both residential and non-residential sectors.
Both resolutions are part of a package of measures that the regime has been formulating throughout 2026 to attract investment in renewable energy, amid an unprecedented energy crisis that has left large areas of the country experiencing blackouts of more than 20 hours a day and generation deficits exceeding 2,000 MW during the most critical moments of 2025 and 2026.
However, tax incentives clash with an access barrier that the government itself has not resolved: an 800-watt photovoltaic module is sold in Cuba for over 75,000 Cuban pesos, which is equivalent to more than twenty monthly salaries of an average state worker. Meanwhile, the complete systems offered by Correos de Cuba start at 2,530,000 CUP for a five-kilowatt installation.
As of August 3, Cuba had already experienced six total collapses of its electrical system in 2026, highlighting the urgency with which the regime seeks to stimulate distributed generation through these tax incentives.
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