🇵🇪 Resumen fiscal — Peru

Closed Corporation (SAC)

Peru levies a 29.5% corporate income tax on worldwide income for resident companies. Non-resident companies are taxed only on Peruvian-source income at 29.5%. IGV (Impuesto General a las Ventas) is the Peruvian VAT at 18% (16% IGV + 2% IPM municipal promotion tax). Dividends distributed to non-residents are subject to 5% withholding tax. Royalties and technical service fees paid to non-residents are subject to 30% withholding tax. Special Economic Zones (CETICOS in Tacna, Ilo, Matarani, and Paita) offer income tax and customs duty exemptions for qualifying industrial operations. Small and micro enterprises (MYPES) benefit from simplified labour and tax regimes.