🇵🇪 Peru Tax Guide - Income Tax, Corporate Tax & Special Regimes

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

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 +

Digital Services Tax

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.

SUNAT — Unidad Impositiva Tributaria (accessed Oct 9, 2026) UIT 2026 S/5,500 (D.S. N° 301-2025-EF)
MEF — UIT 2026 (accessed Oct 9, 2026) Official announcement of UIT 2026
PwC Peru Tax Summary (accessed Oct 9, 2026) PIT brackets in UIT, CIT 29.5%, IGV 18%, withholding, social security, domicile 183 days, CFC, treaties

Oct 9, 2026
- Brackets updated
Refreshed for 2026 UIT S/5,500; updated PIT brackets in PEN and USD; set `data_year` 2026, `verified` 2026-10-09; corrected `filing_deadline` to May–June; set `has_digital_services_tax` true; expanded sources and prose; added official SUNAT/MEF sources.

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%