AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
← Back
Americas

Peru

Peru applies progressive personal income tax. Corporate income tax is 29.5% (general regime). Mining has special regimes.

Personal income tax

8–30%
Top marginal rate / range

Corporate tax

29.5%
Standard rate

VAT / Sales tax

IGV 18%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineMarch–April
  • Capital gains5% on shares
Official Tax Authority SUNAT
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Peru's official tax authority (linked above) or a qualified tax professional before making any decision.