Pe Corporate Income Tax

---
name: pe-corporate-income-tax
description: "Source-cited draft: corporate income tax for Peru (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/pe-corporate-income-tax"
  jurisdiction: "PE"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# 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)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `pe-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/pe-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.