The Cuban Ministry of Finance and Prices has implemented Resolution 201/2026, a regulation offering a series of tax incentives to Local Industries and workshops that hire individuals with disabilities. This initiative aims to boost employment inclusion for this demographic.
Signed by Minister Vladimir Regueiro Ale on September 2, the resolution was published in the Official Gazette No. 84 Ordinaria of 2026 on October 7 and became effective immediately on Wednesday.
The primary incentive outlined in the regulation is a 150% super deduction of salary and social security contributions expenses, applicable to the calculation of the Income Tax. This mechanism allows businesses and workshops to deduct more than they actually spend, effectively reducing the cost of employing workers with disabilities.
Additionally, the resolution sets a 30% tax rate for the contribution from the performance of State Investment in the benefiting entities.
The third benefit directly impacts the workers. Those with disabilities working in these entities will see a 50% increase in the minimum exemption applicable to Personal Income Tax.
The fourth measure exempts economic actors from the Sales and Services Tax when conducting wholesale transactions of supplies and raw materials with these companies and workshops.
In return, these economic actors must differentiate in their accounting the wholesale transactions directed at the benefiting entities to facilitate fiscal control.
The National Office of Tax Administration (ONAT) is tasked with establishing mechanisms to ensure the monitoring and control of the granted benefits.
This resolution is based on Law 113 "On the Tax System," from July 2012, whose Second Final Provision authorizes the Minister of Finance and Prices to grant exemptions and modify tax procedures when warranted by economic and social circumstances.
The resolution acknowledges that the 176 Economic and Social Transformations approved by the National Assembly on June 19, 2026, explicitly called for expanding tax benefits for workshops employing individuals with disabilities.
Historically, the special workshops of Local Industries Companies have been the primary source of protected employment for people with disabilities in Cuba, aligning with the Employment Program for People with Disabilities (PROEMDIS), in effect since 1995.
FAQs on Cuban Tax Incentives for Hiring Individuals with Disabilities
What is Resolution 201/2026?
Resolution 201/2026 is a regulation introduced by the Cuban Ministry of Finance and Prices, offering tax incentives to companies and workshops that hire individuals with disabilities to promote their labor inclusion.
How does the tax incentive work for companies?
The incentive allows companies to reduce their taxable income by 150% of the expenses on salaries and social security contributions for workers with disabilities, effectively lowering the cost of employing these individuals.
Who monitors the implementation of these benefits?
The National Office of Tax Administration (ONAT) is responsible for ensuring the proper monitoring and control of the tax benefits provided under this resolution.