Cuba taxes a home sale on the transaction price, as long as that price sits at or above a state minimum. Two separate systems produce that minimum: the valor referencial, a five-zone table set by Resolucion 313/2024, and the valor catastral Cuba, built on a module of 13 Cuban pesos per square metre fixed by Resolucion 284/2022. Thirteen pesos. Per square metre. On 17 August 2026, elTOQUE put the...
Cuba approved a new Housing Law on 30 July 2026, replacing the Ley 65 of 1988. It permits ownership of up to two homes, sets conditions for foreign nationals to buy apartments through state real-estate entities, and shifts the sale tax base to cadastral value. It takes effect 90 days after publication in the Gaceta Oficial. That last sentence is the one nobody is repeating. On 11 August 2026, Cuba...
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