The Cuban government approves tax benefits for companies that hire people with disabilities

The Ministry of Finance and Prices of Cuba approved the , a regulation that establishes a set of tax benefits for Local Industry companies and workshops that employ people with disabilities, with the stated aim of promoting their labor inclusion.

The resolution, signed on September 2 by Minister Vladimir Regueiro Ale, was published on October 7 in the , and takes effect this Wednesday.

The first benefit established by the regulation is a super-deduction of 150% on expenses for salaries and social security contributions, applicable to the calculation of the Income Tax.

The mechanism allows companies and workshops to deduct from their tax calculations an amount greater than what is actually disbursed, which effectively reduces the cost of hiring workers with disabilities.

Secondly, the resolution sets a fixed tax rate of 30% for the contribution based on the returns from State Investment in the benefiting entities.

The third benefit directly impacts the workers. Those who are in a disability situation and work in these entities will see the minimum exempt amount applicable to the Income Tax increased by 50%.

The fourth measure exempts economic actors who engage in wholesale sales of supplies and raw materials to those companies and workshops from the Sales and Services Tax.

As a countermeasure, those same economic actors are required to differentiate in their accounting the wholesale sales operations directed at the beneficiary entities, in order to facilitate fiscal control.

The National Office of Tax Administration (ONAT) is responsible for establishing the mechanisms that ensure monitoring and control of the granted benefits.

The regulation is based on Law 113 "Regarding the Tax System," from July 2012, whose Second Final Provision empowers the Minister of Finance and Prices to grant exemptions and modify tax procedures when economic and social circumstances warrant it.

In its explanatory section, the resolution acknowledges that the 176 Economic and Social Transformations approved by the National Assembly on June 19, 2026, explicitly included the need to expand tax benefits for workshops that employ people with disabilities.

The special workshops of the Local Industry Enterprises have historically been the main avenue for sheltered employment for people with disabilities in Cuba, as part of the Employment Program for People with Disabilities (PROEMDIS), which has been in effect since 1995.