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 |
The latest value from 2021 is 29.46 percent, an increase from 29.1 percent in 2020. In comparison, the world average is 24.57 percent, based on data from 123 countries. Historically, the average for Peru from 1972 to 2021 is 21.79 percent. The minimum value, 5.44 percent, was reached in 1990 while the maximum of 33.96 percent was recorded in 2012.
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* indicates monthly or quarterly data series
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Definition: Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.
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| Related indicators | Latest | Reference | Measure |
|---|---|---|---|
| Government spending, percent of GDP | 13.07 | 2025 | percent |
| Government spending, in dollars | 43.78 | 2025 | billion U.S. dollars |
| Fiscal balance, percent of GDP | -3.54 | 2024 | percent |
| Primary budget balance | -2.11 | 2024 | percent |
| Government expenditure | 39.72 | Q1/2026 | billion |
| Tax revenue | 15.92 | 2021 | percent |
| Commercial tax rate | 36.80 | 2019 | percent |
| Tax preparation time | 260 | 2019 | hours |
| 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 | 586.27 | 2023 | million U.S. dollars |
| Government debt | 32.15 | 2024 | percent |
| Government debt in foreign currency, percent | 46.03 | 2024 | percent |
| Government debt held by non-residents | 45.84 | 2024 | percent |
| Sovereign debt average maturity | 13.67 | 2024 | percent |