Buying a home in Cuba: steps, taxes and cadastral value

The six steps of a purchase

1. Check that you can buy. The law allows sales between “Cuban or foreign” persons (art. 89.1)^[3][9]. A person may own up to two homes plus one holiday home already recorded as such on the title (art. 4.1)^[9]. How that limit applies to non-resident foreigners should be confirmed with the notary^[9].
2. The seller gets the papers in order. Before signing the seller must have paid off the price of the home if the State allocated it, paid the tax, and have the home registered in the Property Registry (art. 90.2)^[9]. If building work is not on the title, the title must be updated^[9].
3. You check the house. Who lives there (a sale can be annulled if it leaves certain protected occupants without housing, arts. 59 and 66.1), that the floor area, floors and works match the title, and, for an apartment, that the seller has no debts to the building administration, because those pass to the buyer^[9].
4. Agree the price and work out the tax. Buyer and seller agree the price freely (art. 89.1)^[9]. Tax is calculated on that price or on the cadastral value, whichever is higher^[9].
5. Pay without cash. The price is paid by banking instruments or another non-cash method, with no minimum amount (art. 90.1)^[3][9]. It helps if the payment record shows the buyer’s and seller’s names and the amount matches the deed^[9].
6. Sign before a notary and register. The deed is signed before any notary in the province where the home is (art. 89.1) and then registered in the Central Property Registry^[9]. If the home is in a special-regulation zone, such as the Priority Conservation Zone of Old Havana and Centro Habana, an authorisation to sell may be needed^[9].

What the cadastral value is and why it matters

• It is an official value set by the Cadastre from the land, the construction and its condition. It is not the sale price: in a sale it sets the minimum on which the tax is calculated^[9].
• It replaces the old reference value from 21 October 2026^[9].
• The cadastral certificate is requested by the owner (not the buyer) at the Municipal Directorate of Territorial Planning and Urban Development, paid for through Transfermóvil or EnZona and, according to ámbito.casa, valid for five years^[9].
• The certificate proves the property’s physical data and value, not ownership: that is proved by the title registered in the Registry^[9].
• The law does not list it as a requirement to sign, but since the tax depends on that value, ámbito.casa advises requesting it before looking for a buyer and asking the notary how it will be required^[9].

What the tax costs

The tax rate on a sale is 4%^[8]. According to ámbito.casa, the seller pays 4% and the buyer pays 4%, and the percentage did not change: the calculation base did^[9]. Declaring a price below the cadastral value in the deed does not reduce the tax^[9].

Illustrative example from Cuba Habitat data: the median asking price in Cuba is $22,700 (4,639 active listings). If the cadastral value were not higher than the price, 4% would be about $910 for each party. This is an illustration, not an official figure: a home’s actual cadastral value can change the base.

We have no verified figures for notary fees or Registry charges, so we do not give any. Ask the notary for them before you pay.

If you live outside Cuba

• A Cuban citizen can buy and sell even when living abroad (art. 3)^[9].
• To sign, you either attend in person or give a notarial power of attorney to someone in Cuba. The law does not detail how to do this from abroad, so ask the notary which format they accept^[9].
• If you are selling from abroad, also ask whether the person holding your power of attorney can request the cadastral certificate, because the rule says the owner requests it^[9].
• Owners living abroad must appoint a representative^[5].

Who provides what

The table summarises ámbito.casa’s analysis^[9]. Each notary’s office may ask for additional documents.

Sources

1. Ley 187/2026 “Ley de la Vivienda”, Gaceta Oficial No. 86 Ordinaria, 14 Oct 2026 (GOC-2026-607-O86)
2. Gaceta Oficial No. 86 Ordinaria de 2026 (full issue, incl. Decrees 176–178)
3. CiberCuba, “Entra en vigor la nueva Ley de la Vivienda”, 21 Oct 2026
4. Radio Caribe, “Cuba publica una nueva Ley de la Vivienda: ¿qué cambia?”, 15 Oct 2026
5. Casas Oasis, “Cuba Housing Law 187 for emigrants” (secondary analysis)
6. U.S. Treasury OFAC, FAQ 799: purchase or lease of real property in Cuba
7. Cuban Assets Control Regulations, 31 CFR Part 515
8. Ministerio de Finanzas y Precios (MEP), “aclara sobre impuestos en la actividad de compraventa de viviendas”
9. ámbito.casa, “Nueva Ley de la Vivienda en Cuba: paso a paso para comprar” (secondary analysis)
10. Cubadebate, “Nueva Ley de la Vivienda: MICONS responde las dudas de los lectores”, 3 Nov 2026 (Ministry of Construction legal director)