Peru Withholding tax rates
Peru Withholding tax rates: no single figure applies. The 5 withholding taxes held run from 5% to 30%, cited to Ley del Impuesto a la Renta (TUO, D.S. 179-2004-EF), Capítulo VII: art. 54 (non-domiciled individuals: dividends 5%, qualifying external-credit interest 4.99%, royalties 30%, other income 30%) and art. 56 (non-domiciled legal entities: external-credit interest 4.99% subject to conditions, related-party interest 30%, dividends 5%, royalties 30%, technical assistance 15%, digital services 30%, other income 30%), in force since 1 Jan 2017. Last checked against the official source on 10 Aug 2026.
Official source: Ley del Impuesto a la Renta (TUO, D.S. 179-2004-EF) · Last checked 2026-08-10 · source fingerprint
The withholding taxes Peru levies on Peruvian-source payments to non-domiciled persons ('sujetos no domiciliados') - dividends, interest, royalties, technical assistance and digital services - under arts. 54 and 56 of the Ley del Impuesto a la Renta (LIR, TUO approved by D.S. 179-2004-EF), each at its domestic statutory rate before any tax-treaty relief. Administered by SUNAT.
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| Current value | 5–30% across 5 withholding taxes — no single rate |
|---|---|
| In force from | 2017-01-01 |
| Official source | Ley del Impuesto a la Renta (TUO, D.S. 179-2004-EF), Capítulo VII: art. 54 (non-domiciled individuals: dividends 5%, qualifying external-credit interest 4.99%, royalties 30%, other income 30%) and art. 56 (non-domiciled legal entities: external-credit interest 4.99% subject to conditions, related-party interest 30%, dividends 5%, royalties 30%, technical assistance 15%, digital services 30%, other income 30%) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. Rates read from SUNAT's official TUO chapter PDF via automated extraction and cross-checked against SUNAT's 'Tasas Aplicables' orientation page; the per-letter ordering within art. 56 is summarised rather than quoted verbatim, but every rate figure matches both official sources. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Peru's arts. 54/56 are a per-payment-type schedule: dividends bear 5%, but INTEREST SPLITS 4.99%/30% depending on the loan's conditions and the parties' relationship, technical assistance bears 15%, and royalties, digital services and the residual head bear 30%. A caller must name the payment type - and for interest, the loan facts - and read withholding_rates. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Peru's treaties (and CAN Decision 578 with Andean Community members) can reduce or reallocate them - commonly dividends 10-15% (note: several Peruvian treaties are HIGHER than the domestic 5%, in which case the domestic rate simply applies), interest and royalties 15%. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. Withholding by the Peruvian payer is definitive for the non-domiciled recipient and applies on payment or accrual per art. 76. The series effective_from is 2017-01-01, when Decreto Legislativo 1261 set the current 5% dividend rate (up from 6.8%) - the most recent change to these heads.
Get it programmatically
curl https://latamref.dev/v1/pe/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/pe/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/pe/withholding-taxOther 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) · Corporate income tax rate · 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