Top income tax
30.0%
Worldwide system
Corporate tax
29.5%
IGV
18.0%
standard rate
Tax residency
183 days
9 tax treaties
Peru tax profile
Data year: 2025
- Tax system
- Worldwide Peru taxes domiciled individuals on worldwide income. Non-domiciled: flat 30% on Peruvian-source income.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 29.5%
- IGV
- 18.0%
- Capital gains tax
- 5.0% Stock sales: effective 5%. Real estate sales: effective 5%. Other capital gains may be taxed as ordinary income.
- Social security (employee)
- 13.0%
- Social security (employer)
- 9.0%
- Dividend withholding
- 5.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 30.0%
- Treaty count
- 9
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| PEN 0 | and above | 29.5% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| PEN 0 | PEN 26,750 | 8.0% |
| PEN 26,750 | PEN 107,000 | 14.0% |
| PEN 107,000 | PEN 187,250 | 17.0% |
| PEN 187,250 | PEN 240,750 | 20.0% |
| PEN 240,750 | and above | 30.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Domiciled if present for 183+ days in any 12-month period. Non-domiciled taxed only on Peruvian-source income.
- Exit tax
- No
- CFC rules
- Yes CFC rules apply to Peruvian residents controlling entities in low-tax jurisdictions.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March-April
Sources
- PwC Peru (accessed Mar 23, 2026) PIT 8-30%, CIT 29.5%