Peru: Income and profits taxes

The latest value from 2021 is 34.3 percent, a decline from 35.1 percent in 2020. In comparison, the world average is 28.52 percent, based on data from 117 countries. Historically, the average for Peru from 1995 to 2021 is 30.03 percent. The minimum value, 16.74 percent, was reached in 1995 while the maximum of 37.89 percent was recorded in 2012. See the global rankings or world map for that indicator or use the country comparator to compare trends over time.

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.