Pe Tax Overview

---
name: pe-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "PE"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Peru Tax Overview

## Peru tax system at a glance

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.

- **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 PEN PEN (UIT is the reference unit used across thresholds, fines and deductions)  _(Decreto 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 only  _(Ley 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% percent (Progressive 8% to 30% on net work income (rentas de trabajo) after the 7-UIT deduction)  _(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% percent  _(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% percent (18% comprises 16% IGV plus 2% IPM (municipal promotion tax))  _(Ley del IGV e ISC (TUO Decreto Supremo 055-99-EF) — https://taxsummaries.pwc.com/peru/corporate/other-taxes)_
- **Dividend withholding tax** — 5% percent (On distributions to non-residents and to resident individuals)  _(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 digit (Per SUNAT Resolution No. 000386-2025/SUNAT (filings roughly 27 May to 10 June 2026))  _(Resolucion 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 transaction percent  _(Ley para la Lucha contra la Evasion y para la Formalizacion de la Economia (Ley 28194) — https://taxsummaries.pwc.com/peru/individual/other-taxes)_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/pe-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.