Source-cited draft: tax overview 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.
Tax year
Calendar year (1 January to 31 December)Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/tax-administration
Currency
Peruvian sol (PEN / S/)Banco Central de Reserva del Peru
Tax authority
SUNAT (Superintendencia Nacional de Aduanas y de Administracion Tributaria)SUNAT — https://www.sunat.gob.pe
Tax unit (UIT) for 2025
S/ 5,350 PENDecreto Supremo fijando la UIT 2025 (Ministerio de Economia y Finanzas) — https://taxsummaries.pwc.com/peru/individual/taxes-on-personal-income
Residence / taxation basis
Domiciled persons taxed on worldwide income; non-domiciled persons taxed on Peruvian-source income onlyLey del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/individual/residence
Top personal income tax rate (employment/independent work income)
30%Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/individual/taxes-on-personal-income
Standard corporate income tax rate
29.5%Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/taxes-on-corporate-income
VAT / GST
Yes — IGV (Impuesto General a las Ventas) at a standard rate of 18%Ley del IGV e ISC (TUO Decreto Supremo 055-99-EF) — https://taxsummaries.pwc.com/peru/corporate/other-taxes
Dividend withholding tax
5%Ley del Impuesto a la Renta (Income Tax Law) — https://taxsummaries.pwc.com/peru/corporate/withholding-taxes
Main annual corporate/individual income tax filing window for TY2025
Approximately late May to mid-June 2026, by last RUC digitResolucion de Superintendencia No. 000386-2025/SUNAT — https://orbitax.com/news/country/article/Peru-Publishes-Resolution-on-2-60846
Financial transactions tax (ITF)
0.005% per taxable bank transactionLey para la Lucha contra la Evasion y para la Formalizacion de la Economia (Ley 28194) — https://taxsummaries.pwc.com/peru/individual/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Peru taxes residents (domiciled persons) on worldwide income and non-residents on Peruvian-source income only. The tax authority is SUNAT and the tax year is the calendar year. These are headline figures for the 2025 tax year; a Peruvian accountant should confirm before reliance.
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