Peru vs Uganda
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
Withholding rates
Other taxes
Tax features
 PE
Peru
|
 UG
Uganda
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | Yes | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | No |
Special regimes
Residency and filing
|
PE
Peru
|
UG
Uganda
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | March-April | — |
| Automatic extension | No | No |
| Residency rules | Domiciled if present for 183+ days in any 12-month period. Non-domiciled taxed only on Peruvian-source income. | Resident if present 183+ days in a calendar year. |
| 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. | — |