Luxembourg vs Peru: Effective tax rates for income based tax incentives - Corporate tax
Effective tax rates for income based tax incentives - Corporate tax over time
- Luxembourg
- Peru
How they compare
Peru currently reports 25.75 Percentage of taxable income against 23.64 Percentage of taxable income in Luxembourg, a difference of 2.11 Percentage of taxable income.
That makes Peru's figure about 1.1 times Luxembourg's.
The two have swapped places 3 times across 10 shared years of data; in 2000 it was Luxembourg ahead.
Luxembourg ranks 18th and Peru ranks 15th of 41 countries.
Across the 2 decades both report, Luxembourg averaged higher in 1 and Peru in 1.
Head to head by decade
| Decade | Luxembourg | Peru | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 27.9 Percentage of taxable income | 25.53 Percentage of taxable income | 2.37 Percentage of taxable income | Luxembourg |
| 2010s | 24.57 Percentage of taxable income | 25.09 Percentage of taxable income | 0.525 Percentage of taxable income | Peru |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for income based tax incentives - corporate tax, Luxembourg or Peru?
- Peru, at 25.75 Percentage of taxable income against 23.64 Percentage of taxable income in Luxembourg as of 2025.
- What is the difference in effective tax rates for income based tax incentives - corporate tax between Luxembourg and Peru?
- 2.11 Percentage of taxable income, with Peru ahead.
- How many years of comparable data are there for Luxembourg and Peru?
- 10 years are reported by both, from 2000 to 2017.
- How do Luxembourg and Peru rank globally for effective tax rates for income based tax incentives - corporate tax?
- Luxembourg ranks 18th and Peru ranks 15th of 41 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.