Corporate income tax (CIT) - statutory and targeted small business in Peru
Peru: Corporate income tax (CIT) - statutory and targeted small business was 29.5 Percentage of taxable income in 2026. ▬ Flat
Latest (2026)
29.5 Percentage of taxable income
Change on year
unchanged
World rank
26th
of 128 countries
All-time high
30 Percentage of taxable income
in 2000
All-time low
27 Percentage of taxable income
in 2002
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Peru, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Peru recorded 29.5 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026.
The figure is up 5.4% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Peru peaked at 30 Percentage of taxable income in 2000 and was at its lowest, 27 Percentage of taxable income, in 2002.
That places Peru 26th out of 128 countries with data for 2026, putting it in the top quarter.
Corporate income tax (CIT) - statutory and targeted small business in Peru, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 30 Percentage of taxable income | — |
| 2001 | 30 Percentage of taxable income | +0.0% |
| 2002 | 27 Percentage of taxable income | -10.0% |
| 2003 | 27 Percentage of taxable income | +0.0% |
| 2004 | 30 Percentage of taxable income | +11.1% |
| 2005 | 30 Percentage of taxable income | +0.0% |
| 2006 | 30 Percentage of taxable income | +0.0% |
| 2007 | 30 Percentage of taxable income | +0.0% |
| 2008 | 30 Percentage of taxable income | +0.0% |
| 2009 | 30 Percentage of taxable income | +0.0% |
| 2010 | 30 Percentage of taxable income | +0.0% |
| 2011 | 30 Percentage of taxable income | +0.0% |
| 2012 | 30 Percentage of taxable income | +0.0% |
| 2013 | 30 Percentage of taxable income | +0.0% |
| 2014 | 30 Percentage of taxable income | +0.0% |
| 2015 | 28 Percentage of taxable income | -6.7% |
| 2016 | 28 Percentage of taxable income | +0.0% |
| 2017 | 29.5 Percentage of taxable income | +5.4% |
| 2018 | 29.5 Percentage of taxable income | +0.0% |
| 2019 | 29.5 Percentage of taxable income | +0.0% |
| 2020 | 29.5 Percentage of taxable income | +0.0% |
| 2021 | 29.5 Percentage of taxable income | +0.0% |
| 2022 | 29.5 Percentage of taxable income | +0.0% |
| 2023 | 29.5 Percentage of taxable income | +0.0% |
| 2024 | 29.5 Percentage of taxable income | +0.0% |
| 2025 | 29.5 Percentage of taxable income | +0.0% |
| 2026 | 29.5 Percentage of taxable income | +0.0% |
Peru compared with similar countries
- Peru's 29.5 Percentage of taxable income is above the median for upper middle income countries, which is 24.5 Percentage of taxable income, 1.2× the median. (38 countries reporting)
- Peru's 29.5 Percentage of taxable income is above the median for Latin America & Caribbean, which is 25 Percentage of taxable income, 1.2× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 29.4 Percentage of taxable income | 27 Percentage of taxable income | 30 Percentage of taxable income | 10 |
| 2010s | 29.45 Percentage of taxable income | 28 Percentage of taxable income | 30 Percentage of taxable income | 10 |
| 2020s | 29.5 Percentage of taxable income | 29.5 Percentage of taxable income | 29.5 Percentage of taxable income | 7 |
Countries ranked near Peru
- 25 Japan 29.74 Percentage of taxable income compare
- 26 Portugal 29.5 Percentage of taxable income compare
- 28 Pakistan 29 Percentage of taxable income compare
- 29 New Zealand 28 Percentage of taxable income compare
- 29 Congo 28 Percentage of taxable income compare
- 29 Grenada 28 Percentage of taxable income compare
- 29 Saint Vincent and the Grenadines 28 Percentage of taxable income compare
More economy & growth data for Peru
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.35 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.3 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 1.42 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0042 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 41.13 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 10.35 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 54.43 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0309 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 299.42 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 14.07 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Peru?
- Corporate income tax (cit) - statutory and targeted small business in Peru was 29.5 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Peru?
- The highest recorded value was 30 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Peru?
- The lowest recorded value was 27 Percentage of taxable income in 2002.
- How does Peru rank for corporate income tax (cit) - statutory and targeted small business?
- Peru ranks 26th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Peru?
- Over the last ten years it is up 5.4%. The long-run trend across the full record is flat.
- Where does this Peru data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.