Cuba TIN number guide
Carné de Identidad
Cuba's tax identifiers are listed in the worldwide directory of VAT and tax ID names. The CI comprises 11 digits with specific significance:
The initial six digits, read from left to right, encode the citizen's year, month, and day of birth, where the first two digits represent the year. The seventh digit indicates the century of birth: 9 for the 19th century, 0-5 for the 20th century, and 6-8 for the 21st century. Digits 8 and 9 create two-digit numbers from 00 to 99 to prevent duplicates. The eighth digit signifies gender, with even numbers for males and odd numbers for females. Lastly, the eleventh digit acts as a check digit, computed using a specific algorithm, resulting in a digit between 0 and 9.
Frequently Asked Questions
How do self-employed workers (cuentapropistas) register for a tax ID in Cuba?
After receiving your self-employment license, you must register with ONAT (Oficina Nacional de Administracion Tributaria) within 15 calendar days at the ONAT office corresponding to your municipality of residence as listed on your Carne de Identidad. Bring your identity document, the official license or permit authorizing your activity, a declaration of hired workers and co-owners (if applicable), and Social Security Registry affiliation documents. ONAT will issue your NIT (Numero de Identificacion Tributaria) along with model RC-05 (Unique Tax Identification). Registration costs 750 CUP in stamp tax. (ONAT)
What information is encoded in Cuba's Carne de Identidad number?
The 11-digit CI encodes personal biometric data: the first six digits represent the holder's date of birth (YYMMDD), the seventh digit indicates the century of birth (9 for the 19th century, 0-5 for the 20th century, 6-8 for the 21st century), and the eighth digit indicates gender (even for male, odd for female). Digits 8-9 together form a two-digit disambiguation number (00-99), and the eleventh digit is a check digit calculated by algorithm. Because the CI contains immutable personal data, it cannot be changed and serves as the foundation for all tax and legal identification in Cuba.
What are the tax filing deadlines for Cuban taxpayers?
Self-employed individuals and businesses must file their annual income tax declaration (Declaracion Jurada) by April 30 for the preceding tax year. Corporate profits tax returns are due by March 31. Monthly advance payments may be required depending on the tax type. Filing can be done through ONAT's digital portal at onat.gob.cu. Late filing incurs penalties, and ONAT can issue certifications of compliance or outstanding debts that may be required for other administrative procedures. (ONAT)
How do foreign investors obtain a tax ID in Cuba?
Foreign investors must first obtain authorization from MINCEX (Ministry of Foreign Trade and Investment), then register their joint venture or wholly foreign-owned entity in the Commercial Registry within 60 days of authorization notification (30 days for notarial documentation, then 30 days for registry entry). After commercial registration, the legal entity registers with ONAT to obtain a NIT by presenting its articles of incorporation and proof of commercial registry registration. Note that foreign-owned companies face a 35% corporate income tax rate, while joint ventures under the Foreign Investment Act benefit from a reduced 15% rate on net taxable profit. Compare Cuba's rates with other jurisdictions in our worldwide tax rates reference. (UNCTAD Foreign Investment Act)
Can Cuban tax obligations be paid digitally?
Yes. ONAT offers a digital portal at onat.gob.cu where registered taxpayers can access their Fiscal Vector (the document containing all payment obligations), check suspended months, and submit queries to ONAT specialists. Tax payments can also be made through Transfermovil, Cuba's mobile payment platform, which offers a 3% discount on the payment amount. However, initial registration with ONAT must be done in person at the local office. (ONAT)
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