Ministerio de Finanzas y Precios

Colonial building facade in Habana Vieja, Havana, where valor catastral cuba is calculated per square metre

How Does Cuba Value a Home for Tax Purposes?

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...