Peru Corporate Income Tax

Corporate income tax rates and base

• General taxation framework — Resident companies are taxed on worldwide income at a standard 29.5% rate; non-resident companies are taxed on Peruvian-source income. Special regimes exist for small and micro enterprises and for the agriculture sector. Confirm regime eligibility with a Peruvian accountant.
• Standard corporate income tax rate — 29.5 percent (Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/taxes-on-corporate-income)
• Tax base — Net income (worldwide for residents; Peruvian-source for non-residents) after deductible expenses (Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/taxes-on-corporate-income)
• MYPE Tributario (small enterprise) graduated rate — 10% on net income up to 15 UIT; 29.5% on the excess percent (For taxpayers with net income up to 1,700 UIT per year) (Decreto Legislativo 1269 (Regimen MYPE Tributario) — https://taxsummaries.pwc.com/peru/corporate/taxes-on-corporate-income)
• Special income regime (RER) — 1.5% monthly on net revenue percent (For qualifying small businesses with annual revenue up to S/ 525,000 and other limits) (Ley del Impuesto a la Renta (Regimen Especial de Renta) — https://www.sunat.gob.pe)
• Agribusiness sector preferential rate — 15% (graduated regime rising in later years) percent ((approx — confirm) Under the agrarian promotion regime; rate schedule changes by year) (Ley de Promocion del Sector Agrario (Ley 31110) — https://taxsummaries.pwc.com/peru/corporate/taxes-on-corporate-income)
• Withholding tax on dividends — 5 percent (On distributions to non-residents and resident individuals; no tax on dividends between resident companies) (Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes)
• Withholding tax on interest to non-residents (general) — 30 percent (Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes)
• Withholding tax on qualifying foreign loan interest — 4.99 percent (Where loan is accredited, unrelated parties, and rate does not exceed the reference rate plus 3 points) (Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes)
• Withholding tax on royalties to non-residents — 30 percent (Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes)
• Withholding tax on technical assistance to non-residents — 15 percent (Subject to compliance conditions (e.g. auditor report for larger amounts)) (Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes)
• Monthly income tax advance (pago a cuenta) — Monthly prepayments based on a coefficient or 1.5% of net revenue (Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/tax-administration)
• Annual corporate return filing/payment deadline (TY2025) — Approximately 27 May to 10 June 2026, by last RUC digit (Per SUNAT Resolution No. 000386-2025/SUNAT) (Resolucion de Superintendencia No. 000386-2025/SUNAT — https://orbitax.com/news/country/article/Peru-Publishes-Resolution-on-2-60846)