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Peru Tax Treaties

1 active treaty partner

Peru maintains 1 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 10% to 10%. Interest rates range from 15% to 15% (median 15%). Pension withholding ranges from 15% to 15%.

Tax System Overview

Corporate Rate29.5%

Individual Range8-30%

Capital Gains30%

CurrencyPEN

Key Facts

Treaty Model BasisOECD

Treaty Network15 treaties

Fiscal YearJan 1 - Dec 31

CurrencyPEN

Rate Distribution

General Dividends at 5% or below0 of 1 treaties

Qualified Dividends at 5% or below0 of 1 treaties

Interest at 0%0 of 1 treaties

Official Sources

Tax AuthorityNational Superintendency of Tax Administration (SUNAT)

Treaty AuthorityMinistry of Economy and Finance

Treaty Partners

Partner	Dividends	Interest	Pensions	Status
🇨🇦Canada	15% / 10%	15%	15%	In force