With the publication this Thursday of Resolution 41 of 2026, from the Ministry of Finance and Prices (MFP), the country introduces incentive measures for the import, installation and use of renewable energy source technologies.

According to information provided in a press conference by Yenisley Ortiz Mantecón, Deputy Minister of Finance and Prices, this regulation seeks to accelerate the energy transition in Cuba, benefiting natural persons, legal entities and all economic actors in general.

The new resolution is also part of the Government Programme to correct distortions and re-energise the economy, where the recovery of the national electro-energy system and the diversification of the energy matrix are strategic axes.

«This resolution strengthens Cuba’s commitment to energy sustainability, promoting self-sufficiency and reducing dependence on fossil fuels,» affirmed the deputy head.

She noted regarding the regulatory context that since Decree-Law 345 of 2017, the Cuban State defined as a priority the development and efficient use of renewable energy sources, empowering the granting of tax exemptions and rebates to those who invest in these technologies.

On that basis, in 2023 and 2025, MFP resolutions were approved that refined the tax and customs treatment, initially focused on legal entities and then progressively incorporating non-state actors and natural persons.

As part of the Government’s policy to support the recovery of the national electro-energy system and promote the transition towards the use of clean and sustainable technologies, it was decided to exempt natural and legal persons from the payment of Customs Duty for the import of photovoltaic solar systems, their fundamental parts and components, as well as solar heaters; photovoltaic pumps and small wind turbines.

Also included in the list are geomembrane biodigesters; biogas motor pumps; solar lighting and solar air conditioning systems, chargers for electric vehicles, that operate based on the use of renewable energy sources; equipment destined for the processing of biomass for energy production; as well as the fundamental parts and components of these.

Referring to the resolution, the official commented that legal entities importing raw materials, components, parts, pieces, equipment and accessories, for the execution of an investment process or to manufacture equipment, devices or spare parts, destined for the use of renewable energy sources, are exempt from the payment of Customs Duty.

Furthermore, the state sector and non-state management forms that execute electricity generation projects with clean sources or based on their use are exempt from the payment of Customs Duty for the import of machinery, equipment and other means necessary during the investment process.

The exemption covers raw materials, components and equipment destined for investment processes or the manufacture of renewable devices, as well as for state and non-state electricity generation projects.

The exemption is not restricted to the import of equipment; it is also recognised when the project is for self-consumption or for sale to the National Electro-energy System, provided there is generation capacity and technical conditions are met.

This means that the new resolution exempts legal entities and natural persons engaged in economic activities, as applicable, who install renewable sources for their self-consumption or deliver energy to the National Electro-energy System, from the payment of Profits Tax and Personal Income Tax, in the amount of the value of the investment, during its recovery period and for a term of up to eight years.

The novelty precisely lies in the treatment of natural persons engaged in economic activity (self-employed workers, agricultural producers, artists, intellectuals and other forms of non-state management), who are exempted from personal income tax on the investments they make in renewable sources.

An indispensable requirement to access the tax benefit is that the taxpayer has a pre-feasibility study and obtains the opinion of the National Office for the Rational Use and Control of Energy (ONURE), which certifies the use of renewable sources in the project and determines the estimated investment recovery period.

With these documents, one goes to the National Tax Administration Office, which implements the exemption.