Question: We are traveling to Cuba in July for a holiday from Ireland. Do we have to pay a fee to enter Cuba when we arrive? Do we have to pay a fee on leaving the country?
Answer: Cuba, like many countries, has a departure tax. It is 25 CUC (pesos convertibles) per person (currently around 22-23 Euros) and is payable after check-in and before passing through Cuban immigration to go to the departure gate. Your boarding pass gets a stamp showing this tax has been paid. Without the stamp, you are not allowed through immigration.
Cuba does not have any entrance fee or tax. There is, however, a small form which must be filled out and presented to immigration, with your passport, that includes such information as name, details of arrival, address while in Cuba, etc. In many cases this form is distributed on the plane before landing in Cuba. The form is also available near the immigration booths.