Paraguay vs Peru
Corporate Tax Comparison
Time of Update: Paraguay: 4/06/2026 / Peru: 4/04/2026
Compare Paraguay and Peru corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Paraguay vs Peru Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Paraguay
Peru
General CIT Rate:
10%
General CIT Rate:
29.5
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Return Due Date:
The first week of April.
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
The first week of April.
CIT Estimated Payment Due Date:
Quarterly advance payments
CIT Estimated Payment Due Date:
12 monthly installments.
Withholding Tax (WHT)
Paraguay
Peru
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Paraguay
Peru
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Paraguay
Peru
Composite Effective Average Tax Rate:
9.44%
Composite Effective Average Tax Rate:
29.17%
Composite Effective Marginal Tax Rate:
7.00%
Composite Effective Marginal Tax Rate:
38.68%
