Peru has a general corporate income tax rate of 29.5%, with capital gains being subject to the same rate. Estimated payments are due in 12 monthly installments, with the first week of April being the deadline for both estimated and annual tax returns. The general value-added tax rate is 18%. Non-residents are subject to a withholding tax of 5% on dividends, 4.99% on interest, and 30% on royalties. However, there is no information provided on withholding taxes for residents. Overall, Peru offers a competitive tax rate for businesses, but non-residents may face higher withholding taxes.
Peru Tax Brief
Time of Update 4/04/2026
Peru Corporate Income Tax (CIT)
General CIT Rate:
29.5
CIT Return Due Date:
The first week of April.
CIT Payment Due Date:
The first week of April.
CIT Estimated Payment Due Date:
12 monthly installments.
Peru Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
Peru Value-Added Tax (VAT)
General VAT Rate:
18
Learn More
Peru Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Peru Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
29.17%
Composite Effective Marginal Tax Rate:
38.68%
Additional info
Quick Navigation
TKEG Expat Peru Corporate Tax Guide
Peru Value-Added Tax (VAT)
Peru Excise Tax
Peru Corporate Income Tax (CIT)
Peru Personal Income Tax (PIT)
Peru Capital Gains Tax (CGT)
1.
Peru Value-Added Tax (VAT)
In Peru, the general rate of VAT is 18%, consisting of 16% VAT itself and a 2% municipal promotion tax. VAT applies to a variety of operations, including the sale of goods and services within the country, construction contracts, and the import of goods. Vendors are typically subject to VAT on all transactions, although some exemptions apply, such as the export of goods and certain services. Peru’s VAT system is credit/debit based, where input VAT can be offset against output VAT, creating a system that helps businesses balance their tax obligations. The export of goods from Peru is not subject to VAT, and exporters can often recover VAT credits through refunds. For micro and small companies, particularly those in the hospitality and food sectors, the VAT rate is reduced to 10% until December 2024.
References
https://taxsummaries.pwc.com/peru/corporate/other-taxes
2.
Peru Excise Tax
Peru imposes an excise tax on the sale of specific goods, including fuel, alcohol, cigarettes, and vehicles. Since 2018, excise tax has also extended to gambling and betting activities. The tax rates are designed to reflect the social and environmental impact of certain goods. For instance, beverages containing 20% or more alcohol have a tax rate of 40%, while sugary drinks are taxed at a rate of 25%. This higher rate is part of a government strategy aimed at mitigating negative health outcomes associated with the consumption of these products.
References
https://taxsummaries.pwc.com/peru/corporate/other-taxes
3.
Peru Corporate Income Tax (CIT)
The corporate income tax rate in Peru is set at 29.5%. Businesses must file their corporate tax returns by the first week of April each year, corresponding to the fiscal period's end. Estimated tax payments are required in 12 monthly installments throughout the year to spread out the tax burden. The final tax payment must also be completed within the first week of April. The CIT system in Peru allows corporations to pay taxes in advance, ensuring that financial obligations are met consistently throughout the fiscal year.
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