South America
Peru tax rates 2026
Residents are taxed on worldwide income. The corporate rate is a moderate 29.5%, and withholding on dividends is low.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 30%Labour income is taxed on a progressive 8%–30% scale. Investment and capital income are taxed separately, at roughly 5%–6.25%. |
|---|---|
| Corporate income | 29.5% |
| Capital gains | 5% on listed shares, roughly 6.25% effective on other assets, and 30% for non-residents |
| VAT / IGV | 18% |
| Dividends (WHT) | 5% |
| Interest (WHT) | 4.99% / 30% |
| Royalties (WHT) | 30% |
| Social security (employee) | About 13% (pension, AFP/ONP) |
| Social security (employer) | 9% (EsSalud health) |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Impuesto Predial (municipal), 0.2%–1% |
| Other | An ITF financial-transactions tax of 0.005% |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Peru
The residency and citizenship routes that lead here, weighed against the tax picture above.