6. Taxes: Peru

Argentina. For full detail on Argentina, go to The Argentine Thread.

Taxes in Peru: the 29.5 percent corporate income tax and the small business regime, the 5 percent dividend withholding and the other rates on payments abroad, the IGV and municipal tax with its 2026 to 2029 split, monthly advance payments, the interest cap, loss carryforward and SUNAT's review and dispute deadlines, each tied to the official text. For the Argentine side of tax questions see The Argentine Thread guide.

Investor view. Peru pairs a moderate corporate rate with a low 5 percent dividend tax and a simple, single rate consumption tax, a predictable framework that rewards reinvestment and lets investors take profits home at one of the lowest combined burdens in the region.

Taxes in Peru: the core system for foreign investors, from the 29.5 percent corporate tax and 5 percent dividend withholding to IGV, interest limits, losses and SUNAT's review periodsPeruvian companies pay 29.5 percent income tax on net income, and dividends paid abroad bear a final 5 percent withholding, so the combined burden on distributed profit is about 33 percent; small busi

Related: Peru country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide