<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/formc" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>C-AR</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001982201</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <period>12-31-2022</period>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <issuerInfo>
        <nameOfIssuer>Smart Cups, Inc.</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>CA</jurisdictionOrganization>
          <dateIncorporation>02-06-2023</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>25732 Taladro Circle</com:street1>
          <com:city>Mission Viejo</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92691</com:zipCode>
        </issuerAddress>
        <issuerWebsite>https://smartcups.com/</issuerWebsite>
      </issuerInfo>
      <isCoIssuer>N</isCoIssuer>
    </issuerInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>5</currentEmployees>
      <totalAssetMostRecentFiscalYear>6278452.00</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>7474446.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>142913.00</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>90920.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>0.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>0.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>117744.00</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>133037.00</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>0.00</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>0.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>259867.00</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>216510.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>107276.00</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>361802.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>35624.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>11754.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>-2440557.00</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>-2700479.00</netIncomePriorFiscalYear>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>Smart Cups, Inc</issuer>
        <issuerSignature>Chris Kanik</issuerSignature>
        <issuerTitle>CEO</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Jonathan Kotler</personSignature>
          <personTitle>Director</personTitle>
          <signatureDate>04-17-2024</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
</edgarSubmission>
