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PE

Peru

South America PEN

PE · PER · #19 · 28 cities

Nomad score 55/100 Compare
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: 2026

Tax system
Worldwide Peru taxes domiciled individuals on worldwide income. Non-domiciled individuals pay a flat 30% on Peruvian-source income (no deductions).
Top PIT rate
30.0%
Corporate tax rate
29.5%
IGV
18.0%
Capital gains tax
5.0% Domiciled individuals: effective 5% on listed securities and on real estate. Non-domiciled: 5% on in-country share sales (Lima Stock Exchange); 30% when the sale is treated as outside Peru.
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
Tax authority: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
PEN 0 and above 29.5% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
PEN 0 PEN 27,500 8.0% $0 – $7,432
PEN 27,500 PEN 110,000 14.0% $7,432 – $29,730
PEN 110,000 PEN 192,500 17.0% $29,730 – $52,027
PEN 192,500 PEN 247,500 20.0% $52,027 – $66,892
PEN 247,500 and above 30.0% $66,892 +
Local currency: PEN

Tax flags

Digital Services Tax

Tax residency

Days threshold
183 days
Residency rules
Domiciled for tax purposes if present more than 183 calendar days in any 12-month period (temporary absences up to 183 days do not break continuity). Status is fixed at the start of the fiscal year; a mid-year change generally applies from 1 January of the following year.
Exit tax
No
CFC rules
Yes Passive income from controlled foreign companies (50%+ ownership, voting rights or gains) in tax havens or nil/low-tax jurisdictions is attributed to domiciled Peruvian taxpayers.

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
May-June
Annual PIT returns are due between the last week of May and the first week of June (by RUC schedule). Employers withhold employment income tax monthly. CIT returns and final payment are generally due in the first week of April.

Sources

Change history

    • Income tax brackets updated

    Refreshed for 2026 UIT S/5,500; updated PIT brackets in PEN and USD; data year 2026, verified 2026-10-09; corrected filing deadline to May–June; digital services tax yes; expanded sources and notes; added official SUNAT/MEF sources.

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