Cuba
2.5/10
217th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Cyprus, ahead by 2.7 FiScore points.
| Tax | Cuba | Cyprus | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 30% to 35% | 15% | +20.0 points |
| Personal income tax top bracket | 15% to 50% | 0% to 35% | +15.0 points |
| VAT standard rate | 20% | 19% | +1.0 points |
Cuba
n/a
Cyprus
| General regime since 1 January 2026 | 15% |
| Eligible intellectual property income IP Box regime | 2.5% |