Peru Withholding tax rates
Peru Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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 | structured — see the API |
|---|---|
| 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