Peru - Civil Law
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Peru taxes

Want to set up a company in Peru? This will tell you about tax laws in Peru for a LLC, which is the most common legal entity in Peru.

Peruvian resident entities are liable to corporate tax on their worldwide income. This means that offshore income remitted back, from our research, and these things do change, is subject to an income tax of 29.5%. Peru may not have exemptions to remit foreign earned profits. Corporate Income tax rate is 29.5%. Investors in the mining and the hydrocarbon industries may be taxed at a 31.5%. Peru ranks 134th overall in terms of corporate tax rate worldwide.

The value added tax (VAT) rate is 18%, that ranks Peru as 116th when compared to value added tax rate worldwide. In terms of other taxation, an employer will contribute 9% to the equivalent of a social security fund and an employee will not make any contribution. The overall complexity of the tax system is medium. This is measured by average time to comply with a country's labor tax requirements is as it is 144hours. Contributing to this is the number of yearly labor tax payments, which is 1 in PE.

Thin capitalisation mandates are officially enacted. This refers to any type of requirements on companies' debt-to-asset ratios. Dividends received by resident entities are not subject to taxation. Dividends received from a foreign entity may be included in corporate income tax base, however a tax credit for foreign tax paid may be available. Dividends are payments of company profits, decided by the board, to a particular class of shareholders. Dividends can be one of the following shares of stock, cash payments, or other property. Capital Gains are usually included in corporate income tax base. Gains from the disposal of shares of a company listed in the Peruvian Stock Exchange Market may be tax exempt under certain conditions. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells sells a capital asset for a price that is higher than the purchase price.

Interests paid to non-residents that certifies certain requirements are subject to a withholding tax of 4.99%. Otherwise would be taxed at 30%. Dividends remitted abroad are subject to a withholding tax of 5%. Royalties paid to non-residents are subject to a withholding tax of 30%.
There is no known tax on wealth in Peru. There are no inheritance taxes. There are transfer and real property taxes. There are frequently implemented R&D intitiatives that provide tax relief in PE.

The above is not tax or legal advice for your particular company tax obligations. We are able to point you to a tax advisor in Peru who will advise you. Ready to get started? Click incorporate now if you are in a hurry, or press the free consultation button above.

It takes approximately 39 hours to file and prepare documents for a Peru Civil Law.
The corporate tax is approximately 29.5% which is 134 in the world.

Owners of a company in Peru are not allowed to carry back a loss and may be allowed to carry forward a loss for 4 years.

The vat rate in Peru is 18% which ranks 116 in the world.

Patent box
RND credit
Wealth tax
Estate tax
Transfer taxes
Asset taxes
Capital duties
11Tax treaties
29.5%Offshore Tax
29.5%Corp rate
-Loss carryback years
39Corporate time
18%VAT rate
29.5%Capital gains
NoAEOI planned

Read this to learn about incorporating a company in

We can help you form a company in Peru. Click the button above for a no-obligation quote. We will provide you with all the necessary documents to open a bank account as well as a registered office in Peru, which is required by law.

Peru Tax Treaties

CountryTypeDate signed
DTC 2012-09-21
DTC 2001-06-08
DTC 2001-07-20
DTC 2012-11-19
DTC 2004-05-04
South Korea
DTC 2012-05-10
DTC 2006-02-17
United States
DTC 2011-04-27
DTC 2006-04-06

Country Info

National Flag of
Piruw Suyu (aym)
Piruw Ripuwlika (que)
República del Perú (spa)
Area Code
South America
Native Languages