Cuba property tax on sale · Cuba real estate law

Havana apartment building facade, subject of Cuba's new Housing Law approved July 2026

Cuba’s New Housing Law: What It Changes, and Why It Hasn’t Taken Effect Yet

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...