⚖️ 🇲🇰 North Macedonia vs 🇵🇪 Peru
📊 AT A GLANCE
| Metric | 🇲🇰 North Macedonia | 🇵🇪 Peru |
|---|---|---|
| Top Personal Income Tax | 10.00% | 30.00% |
| Effective Top PIT Rate | 10.00% | 30.00% |
| Corporate Tax Rate | 10.00% | 29.50% |
| VAT / GST | 18.00% (DDV) | 18.00% (IGV) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 48 | 9 |
💰 INCOME TAX RATES
| Rate | North Macedonia | Peru |
|---|---|---|
| Top PIT Rate | 10.00% | 30.00% |
| Effective Top PIT | 10.00% | 30.00% |
| Capital Gains Tax | 10.00% | 5.00% |
| CG Notes | 10% flat on capital gains. | Stock sales: effective 5%. Real estate sales: effective 5%. Other capital gains may be taxed as ordinary income. |
| SS Employee | 0.00% | 13.00% |
| SS Employer | 28.00% | 9.00% |
🏦 WITHHOLDING RATES
| Type | North Macedonia | Peru |
|---|---|---|
| Dividend WHT | 10.00% | 5.00% |
| Interest WHT | 10.00% | 30.00% |
| Royalty WHT | 10.00% | 30.00% |
📋 OTHER TAXES
| Tax | North Macedonia | Peru |
|---|---|---|
| Corporate Tax | 10.00% | 29.50% |
| Inheritance Tax | 5.00% | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | North Macedonia | Peru |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | Yes | No |
| Exit Tax | No | No |
| CFC Rules | No | Yes |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | North Macedonia | Peru |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
📅 RESIDENCY & FILING
| Detail | North Macedonia | Peru |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if domicile or present 183+ days | Domiciled if present for 183+ days in any 12-month period. Non-domiciled taxed only on Peruvian-source income. |
| Filing Deadline | March 15 | March-April |
| Auto Extension | No | No |
| Filing Notes | — | Filing deadlines vary by tax ID (RUC). Generally March-April. |
| CFC Rules Details | — | CFC rules apply to Peruvian residents controlling entities in low-tax jurisdictions. |