South America
Peru: tax at a glance
Residents are taxed on worldwide income. The corporate rate is a moderate 29.5%, and withholding on dividends is low.
Ways to relocate to Peru
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 30%
- Corporate income
- 29.5%
- Capital gains
- 5% on listed shares, roughly 6.25% effective on other assets, and 30% for non-residents
- VAT / IGV
- 18%
- Dividends (WHT)
- 5%
- Interest (WHT)
- 4.99% / 30%
- Royalties (WHT)
- 30%
- Social security (employee)
- About 13% (pension, AFP/ONP)
- Social security (employer)
- 9% (EsSalud health)
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Impuesto Predial (municipal), 0.2%–1%
- Other
- An ITF financial-transactions tax of 0.005%
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in Peru?
The top marginal personal income tax rate in Peru is 30%. Labour income is taxed on a progressive 8%–30% scale. Investment and capital income are taxed separately, at roughly 5%–6.25%.
What is the corporate tax rate in Peru?
The headline corporate income tax rate is 29.5%.
Does Peru tax capital gains?
Capital gains for individuals: 5% on listed shares, roughly 6.25% effective on other assets, and 30% for non-residents.