According to the Heritage Foundation Cuba ranks 156th in economic freedom, ahead of only North Korea.
I don’t have any complains about the list, it fits what I know about Cuba. I would clarify however that the bit on income tax rate is a little misleading. Most Cubans do no pay income tax, however if you rent a room to a foreigner, or otherwise receive payments for services, you are taxed at 50% of estimated earnings.
What that means is that if you rent a room for $100 a week, you pay $50 a week in taxes, but, and here’s the funny part, you pay the $50 a week even if you do not rent the room. It is more of a license fee than a tax. Naturaly most Cubans cheat on these taxes, until they get busted.