🇵🇪 Peru
PE / PER #19
Nomad Score
57.0
Cities
28
🇵🇪 PERU TAX PROFILE
Data year: 2025
Tax System
Worldwide
Peru taxes domiciled individuals on worldwide income. Non-domiciled: flat 30% on Peruvian-source income.
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.
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 % | USD Equivalent |
|---|---|---|---|
| PEN 0 | and above | 29.5% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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.
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%
🔗 RELATED
🧭 CONTINUE EXPLORING PERU