The Cuban government has decided to extend the exemption from customs duties on the importation of photovoltaic solar systems and other renewable energy equipment until December 31, 2027. This move is part of a broader strategy to introduce new tax incentives for specific social investments and the commercialization of these technologies.
These measures were outlined in the Official Gazette No. 66 Ordinary of 2026, released on Friday, under Resolution 180/2026 from the Ministry of Finance and Prices.
The regulation aims to "expand fiscal incentives associated with renewable energy sources," encourage economic actors to invest in the social sector, and consolidate their treatment under a single provision.
Details of the Tariff Exemption
Under the resolution, both individuals and legal entities importing photovoltaic solar systems, along with their essential parts and components listed in Annex I, are exempt from customs duties. This benefit also extends to solar heaters, photovoltaic pumps, small wind turbines, geomembrane biodigesters, biogas-powered motor pumps, solar lighting systems, and solar air conditioners.
Furthermore, the list includes chargers for electric vehicles powered by renewable energy sources and equipment for processing biomass into energy, provided they align with the tariff codes specified in the annex.
Guidelines for Importers
For individuals, these goods are not part of the non-commercial authorized import value but must be presented separately at Customs from other imported items. Legal entities importing raw materials, components, parts, pieces, equipment, and accessories for investment processes or manufacturing equipment and spare parts for renewable energy use are also exempt from customs duties.
Both state and non-state sectors involved in renewable energy projects can import machinery, equipment, and other means listed in Annex II without paying this tax. If similar goods not included in the annex are needed, a request must be made to the Ministry of Finance and Prices, which can approve exemptions on a case-by-case basis.
Incentives for Social Investments
The resolution, effective since August 7 upon its publication in the Official Gazette, not only retains the tariff exemptions but also introduces new fiscal benefits, particularly for social investments and the sale of renewable technologies. Until eight years of exemption are offered for certain investments.
Legal and natural persons engaged in economic activities can be exempt from income tax or personal income tax, depending on the case, when they install renewable sources for self-consumption, business activities, or supplying electricity to the National Electroenergetic System. The exemption is equivalent to the investment value during its recovery period, with a maximum limit of eight years. To qualify, an Energy Opinion from the National Office for the Control of Rational Use of Energy is required, along with the relevant application submitted to ONAT.
Additional Fiscal Benefits
The resolution also offers deductions from income taxes for investments in public service centers, social or care centers, multifamily buildings, homes of electricity-dependent individuals, public lighting, or energy supply for water services. To access this benefit, applicants must present an energy report, a technical-economic project validating the investment amount, and a conformity certificate from the beneficiary entity or individual to ONAT.
Sales Tax Exemption and Pricing
Another addition is a one-year sales tax exemption for legal and natural persons involved in the wholesale or retail sales of technologies and systems linked to renewable sources. For businesses selling other products, they must distinguish renewable-related sales in their accounting to apply the exemption.
The provision maintains that renewable-related technologies and systems are sold in wholesale and retail markets at "non-revenue" prices. These prices are based on the operation's costs and expenses, taxes, and a profit margin of up to 25% over costs, as outlined in the resolution. Electric vehicles, however, are excluded from this pricing mechanism and follow specific regulations by the Ministry of Finance and Prices.
Historical Context of Tariff Exemptions
The customs tariff exemption for these technologies is not new. In June 2025, Resolution 169/2025 updated benefits related to renewable energy equipment imports, extending the exemption to legal entities and including, among other items, chargers for electric vehicles powered by renewables and biomass processing equipment.
In February 2026, Resolution 41 reorganized this regime, maintaining customs duty exemptions for panels, batteries, inverters, and other components listed in its annexes. This same provision included a tax exemption of up to eight years for certain renewable energy investments.
Resolution 180 now revokes the February regulation, consolidating existing benefits with new incentives aimed at social investments and the commercialization of renewable technologies.
In parallel, the government has also used other incentives to promote renewable generation. In May, it established a rate of 90 CUP per kilowatt/hour for electricity from renewable sources delivered to the SEN.
FAQs on Cuban Renewable Energy Incentives
What types of renewable energy equipment are exempt from customs duties in Cuba?
Photovoltaic solar systems, solar heaters, photovoltaic pumps, small wind turbines, geomembrane biodigesters, biogas-powered motor pumps, solar lighting systems, and solar air conditioners are among the equipment exempt from customs duties.
How long is the sales tax exemption for renewable technologies valid?
The sales tax exemption for renewable technologies is valid for one year from the resolution's effective date.