Peru Corporate Tax 2017January 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 UpdateJanuary 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 TreatyMarch 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. RateMarch 2011
Starting March 1, 2011 the new V.A.T. rate in Peru is 18% compared to the previous 19% rate.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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