The Ministry of Finance and Prices (MFP) published this Thursday the , which authorizes Cuban entities to apply depreciation and amortization rates higher than the ordinary ones when acquiring machinery and technology intended for food production and industrial processing.
The regulation, signed on August 29 by Minister Vladimir Regueiro Ale, was published in the —pages 2 and 3—and came into effect on that same date.
The sole article of the resolution states that entities acquiring this type of equipment may "apply depreciation and amortization rates for tangible and intangible fixed assets that exceed those established in the current legislation," and that this additional expense "is considered deductible for the purposes of calculating the Income Tax."
In practice, the mechanism reduces the tax burden in the initial years of the asset's life by allowing for a more accelerated deduction of its cost, making it easier to recover the invested capital.
The standard rates of depreciation and amortization currently in effect in Cuba are established by Resolution 701 of September 2015.
The legal basis for the new measure is the of 2012, whose Second Final Provision empowers the Minister of Finance and Prices to establish maximum depreciation rates "when economic and social circumstances deem it advisable."
Resolution 200/2026 does not repeal existing regulations; rather, it creates a sector-specific exception for food production and processing.
The measure is part of the package of 176 economic and social transformations approved by the Cuban government in 2026 in response to the deep crisis facing the island.
The text of the resolution itself acknowledges that "the approved Economic and Social Transformations recognize the need to establish a system of accelerated depreciation for the acquisition of machinery, food production technology, and industrial processing, which facilitates the recovery of investments."
Prime Minister Manuel Marrero Cruz announced before the National Assembly on July 29 that this regime would be approved as part of measures to encourage investment in the food sector, one of the most critical given the country's high level of dependence on food imports.
At the end of September, the government reported that 158 out of 176 transformations —89%— were already underway, with Resolution 200/2026 being one of the latest to be formalized through publication in the Official Gazette.
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