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Peru Tax News 2017














Peru Corporate Tax 2017


January 2017
Starting January 1, 2017 the new corporate income tax rate in Peru is increased from the previous 28% rate to 29%.

Peru 2015 Tax Update


January 2015
Starting January 1, 2015 the corporate income tax rate in Peru is reduced from 30% to 28%.
The tax withholding rate for payment of dividends is increased from 4.1% to 6.8%.


Peru Mexico Tax Treaty


March 2014
The 2011 double tax treaty which was signed by the two countries entered into force on February 19, 2014.
According to the tax treaty the tax withholding rate for payment of dividends is 10%/15% depending on the percentage of holding by the recipient.
The tax withholding rate for payments of interest and royalties is 15%.
The tax treaty will apply starting January 1, 2015.


Peru's New 18% V.A.T. Rate


March 2011
Starting March 1, 2011 the new V.A.T. rate in Peru is 18% compared to the previous 19% rate.



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