Havana, January 2nd - A set of modifications to the new fees for the payment of the Tax on Land Transportation and on the Ownership or Possession of Vessels began to be applied throughout the country as of January 1st, in accordance with Law 181 of the State Budget for 2026.
The Tax Portal of the National Office of Tax Administration (ONAT) emphasizes that Annex 2 of Law 113 “On the Tax System” has been modified, establishing the amounts to be paid based on the classification of the vehicles.
The payment of taxes for the ownership or possession of motor vehicles and animal-drawn vehicles intended for land transportation, as well as for vessels, is annual, and the voluntary payment period ends on September 30th, but a 5% discount is granted to those who pay by February 28th as an early payment incentive.
All owners or possessors of these goods are obliged to register them with the ONAT in their municipalities.
The new amounts to be paid for Land Transportation for Group 1 are as follows:
Motorcycles and similar vehicles exclusively for passenger transport: 110.00 CUP.
When equipped with a sidecar or attached bed: 150.00 CUP.
Cars and jeeps with one to five seats: 260.00 CUP.
Cars and jeeps with six or more seats, panel vans, and pickup trucks: 375.00 CUP.
Minibuses, rigid or articulated buses, trucks, and similar vehicles: 450.00 CUP.
For vehicles included in class “B,” including trucks and their trailers or semi-trailers, regardless of their tonnage, the following scale applies:
- Trucks and lorries equipped with pneumatic tires.
When their gross weight does not exceed one ton, including motorcycles, scooters, or similar vehicles intended for cargo transport: 150.00 CUP.
When their gross weight is more than one ton and up to two tons: 375.00 CUP.
When their gross weight is more than two tons and up to five tons: 450.00 CUP.
When their gross weight is more than five tons and up to ten tons: 300.00 CUP per truck plus 75.00 CUP per ton or fraction thereof.
When their gross weight is more than ten tons and up to forty tons: 1,000.00 CUP per truck plus 75.00 CUP per ton or fraction thereof.
When their gross weight exceeds forty tons: 1,000.00 CUP per truck plus 100.00 CUP for each ton or fraction thereof exceeding forty tons.
Tractors and trailers will be taxed independently, based on the tonnage they represent in each classification, as if they were trucks.
The gross weight referred to in this section shall be that resulting from the updated technical inspection of the vehicle.
For vehicles classified under category "C," the following scale shall apply:
Humanitarian: vehicles used by asylums and humanitarian institutions for their charitable purposes: Exempt.
Ambulances: Exempt.
Funeral: vehicles used by funeral homes and other auxiliary services: Exempt.
Animal-drawn vehicles: Exempt.
For vehicles used in passenger transportation, taxation is applied according to the intended use, as per the following amounts:
Dedicated exclusively to the use of their owners or holders: 110.00 CUP.
Dedicated to the provision of public transportation services: 150.00 CUP.
For vehicles used in cargo transportation, taxes are levied according to the maximum load capacity based on the following tax rates:
Dedicated to cargo transportation and having two wheels, regardless of their intended use.
With a load capacity of up to one ton: 90.00 CUP
With a load capacity of more than one ton and up to two tons: 110.00 CUP
With a load capacity of over two tons: 150.00 CUP.
Dedicated to cargo transportation and having four wheels, regardless of their intended use:
- With a load capacity of up to two tons: 110.00 CUP.
- With a load capacity of more than two and up to four tons: 150.00 CUP.
- With a load capacity exceeding four tons: 225.00 CUP.
Within Group 1 are included:
State entities and commercial companies with one hundred percent Cuban capital.
Subjects operating in the country under the protection of Law 118 "On Foreign Investment."
Users and concessionaires of the Mariel Special Development Zone.
Agricultural and non-agricultural cooperatives.
Organizations and associations.
Individuals who are permanent residents in the national territory.
The ONAT reminds its individual taxpayers that they can make payments through electronic channels and receive a 3% discount on the amount to be paid.
The payment code is 0710622 for land transportation and 0710522 for vessels.
Information provided by the Cuban News Agency (ACN)
