The Council of State of Cuba published the in the No. 12, Special Edition of 2026 on September 7, 2026, establishing the legal framework for the establishment, operation, and dissolution of these entities in non-agricultural sectors of the national economy.
The regulation defines non-agricultural cooperatives as "economic entities of a business nature" created through the voluntary association of individuals, whose purpose is "the production of goods and the provision of services to meet the social interest and that of their members."
According to the decree-law, these cooperatives have legal personality and their own assets, and they are liable with those assets for the obligations they incur.
Its operation is subject to the Constitution, to Decree-Law 89 itself, to complementary regulations, statutes, internal rules, and agreements made by its governing bodies.
The governing body of the sector is the National Institute of Non-State Economic Actors, established in August 2024 and subordinate to the Council of Ministers, which is responsible for "guiding and overseeing the State's policy for the development and functioning of non-agricultural cooperatives."
The Decree-Law 89 is part of a broader regulatory package included in the , which also includes the relating to micro, small, and medium enterprises as well as private companies with more than 100 employees, and the concerning self-employment.
In terms of procedures, the establishes that the processes for creating, merging, splitting, or dissolving small and medium-sized enterprises and non-agricultural cooperatives are conducted "digitally through the Economic Actors Platform."
Applications for the creation of private cooperatives are received and processed by the Municipal Development Directorate of the relevant Municipal Administration Council, while those of a state nature or linked to political and social organizations go through the Ministry of Economy and Planning.
Entities intending to operate in priority areas for heritage conservation must first obtain a Land Use Opinion issued by the offices of the Historian or the Conservator of the heritage cities.
The regulatory framework also includes additional requirements for specific activities, such as the manufacture of medical and dental instruments or the care of the sick, people with disabilities, and the elderly, which require prior authorizations from municipal health or education authorities.
This decree-law repeals Decree-Law 47 of 2021, which until now regulated non-agricultural cooperativism in Cuba, and is part of a regulatory evolution that began with the legal recognition of these cooperatives through Decree-Law 305 of 2012.
Additionally, the , which came into effect this Wednesday, updates the digital procedure for the establishment and dissolution of these entities.
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