Source-cited draft: corporate income tax for Peru (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Guide and cited to its source.
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
29.5Ley 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 expensesLey 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 excessDecreto Legislativo 1269 (Regimen MYPE Tributario) — https://taxsummaries.pwc.com/peru/corporate/taxes-on-corporate-income
Special income regime (RER)
1.5% monthly on net revenueLey 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)Ley de Promocion del Sector Agrario (Ley 31110) — https://taxsummaries.pwc.com/peru/corporate/taxes-on-corporate-income
Withholding tax on dividends
5Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes
Withholding tax on interest to non-residents (general)
30Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes
Withholding tax on qualifying foreign loan interest
4.99Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes
Withholding tax on royalties to non-residents
30Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes
Withholding tax on technical assistance to non-residents
15Ley 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 revenueLey 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 digitResolucion de Superintendencia No. 000386-2025/SUNAT — https://orbitax.com/news/country/article/Peru-Publishes-Resolution-on-2-60846
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