Peru: Income and profits taxes

* indicates monthly or quarterly data series
 Peru

Income, profits, and capital gains taxes: percent of revenue

 Latest value 29.46
 Year 2021
 Measure percent
 Data availability 1972 - 2021
 Average 21.79
 Min - Max 5.44 - 33.96
 Source The World Bank
For that indicator, we provide data for Peru from 1972 to 2021. The average value for Peru during that period was 21.79 percent with a minimum of 5.44 percent in 1990 and a maximum of 33.96 percent in 2012. The latest value from 2021 is 29.46 percent. For comparison, the world average in 2021 based on 102 countries is 25.40 percent. See the global rankings for that indicator or use the country comparator to compare trends over time.
Select indicator
* indicates monthly or quarterly data series


Recent values chart
Peru - Income and profits taxes - Recent values chart

Historical chart
Peru - Income and profits taxes - historical chart - 1972-2021




Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.


 Related indicators Latest value Reference Measure
 Government spending, percent of GDP 13.49 2022 percent
 Government spending, in dollars 32.72 2022 billion U.S. dollars
 Fiscal balance, percent of GDP -1.70 2022 percent
 Government debt 33.84 2022 percent
 Government expenditure 30.14 Q3/2023 billion
 Tax revenue 16.11 2021 percent
 Commercial tax rate 36.80 2019 percent
 Tax preparation time 260 2019 hours
 Number of taxes 8 2019 taxes
 Taxes on goods and services 36.33 2021 percent
 Taxes on international trade 0.79 2021 percent
 Income and profits taxes 29.46 2021 percent
 Foreign aid 303.65 2021 million U.S. dollars
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