Peru Corporate income tax rate
Peru Corporate income tax rate is 29.5 percent, in force since 1 Jan 2017, cited to SUNAT. Last checked against the official source on 17 Jul 2026.
Official source: SUNAT · Last checked 2026-07-17 · source fingerprint
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
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Peru, as JSON
curl -i https://latamref.dev/v1/pe/corporate-tax
# 402 Payment Required + x402 quote; pay it with x402-fetch, x402-axios or any x402 client
# History: https://latamref.dev/v1/pe/corporate-tax/history?from=2020-01-01
# Provenance: https://latamref.dev/provenance/pe/corporate-tax| Current value | 29.5 percent |
|---|---|
| In force from | 2017-01-01 |
| Official source | SUNAT — Orientación: Tasas para la determinación del Impuesto a la Renta anual (renta de tercera categoría, Régimen General); base legal TUO de la Ley del Impuesto a la Renta (D.S. 179-2004-EF), Art. 55 |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Renta de tercera categoría (empresas) del Régimen General: 29.5% sobre la renta neta imponible anual, vigente desde el ejercicio 2017 (fijada por la Ley 30296 tras el régimen decreciente previo) y confirmada por SUNAT a 2026-07-17. Tax-year = calendar year. CONTEXT: el Régimen MYPE Tributario (RMT) aplica una escala reducida a las micro/pequeñas empresas — 10% sobre las primeras 15 UIT de renta neta y 29.5% sobre el exceso; el Régimen Especial (RER) tributa 1.5% de ingresos netos mensuales y el Nuevo RUS es una cuota fija — pero 29.5% es la tasa general/headline. Además, la distribución de dividendos a personas naturales/no domiciliados paga un 5% adicional (no incluido en el 29.5%). Verified on the SUNAT orientacion page (orientacion.sunat.gob.pe); statute is the TUO de la Ley del Impuesto a la Renta, Art. 55.
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Other Peru series: BCRP tasa de referencia · Statutory legal interest (tasa de interés legal) · IGV standard rate · VAT registration threshold · Remuneración Mínima Vital (RMV) · Feriados nacionales · CPI inflation (year-on-year) · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions · Tipo de cambio interbancario (BCRP)
The same figure elsewhere: Trinidad and Tobago · Uruguay · Argentina · Barbados · Belize · all 22