Effective tax rates - Corporate tax statistics — Effective average in Peru

Peru: Effective tax rates - Corporate tax statistics — Effective average was 43.48 Percentage of taxable income in 2025. ▬ Flat

Latest (2025)
43.48 Percentage of taxable income
Change on year
down 0.6%
World rank
7th
of 99 countries
All-time high
43.93 Percentage of taxable income
in 2023
All-time low
42.82 Percentage of taxable income
in 2021
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in Peru, 2017–2025

0102030402017202120252017: 43.9 Percentage of taxable income2018: 43.6 Percentage of taxable income2019: 43.3 Percentage of taxable income2020: 42.9 Percentage of taxable income2021: 42.8 Percentage of taxable income2022: 43.2 Percentage of taxable income2023: 43.9 Percentage of taxable income2024: 43.7 Percentage of taxable income2025: 43.5 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

In 2025, effective tax rates - corporate tax statistics — effective average in Peru stood at 43.48 Percentage of taxable income.

The figure is down 0.6% on the previous year and down 1.0% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective average in Peru peaked at 43.93 Percentage of taxable income in 2023 and was at its lowest, 42.82 Percentage of taxable income, in 2021.

That places Peru 7th out of 99 countries with data for 2025, putting it in the top 10%.

Effective tax rates - Corporate tax statistics — Effective average in Peru, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in Peru, 2017 to 2025.
Year Percentage of taxable income Change
2017 43.93 Percentage of taxable income
2018 43.57 Percentage of taxable income -0.8%
2019 43.3 Percentage of taxable income -0.6%
2020 42.91 Percentage of taxable income -0.9%
2021 42.82 Percentage of taxable income -0.2%
2022 43.23 Percentage of taxable income +1.0%
2023 43.93 Percentage of taxable income +1.6%
2024 43.75 Percentage of taxable income -0.4%
2025 43.48 Percentage of taxable income -0.6%

Averages by decade

DecadeAverage LowestHighest Years
2010s 43.6 Percentage of taxable income 43.3 Percentage of taxable income 43.93 Percentage of taxable income 3
2020s 43.35 Percentage of taxable income 42.82 Percentage of taxable income 43.93 Percentage of taxable income 6

Countries ranked near Peru

  1. 4 Namibia 58.81 Percentage of taxable income compare
  2. 5 Bolivia, Plurinational State of 48.22 Percentage of taxable income compare
  3. 6 Papua New Guinea 44.83 Percentage of taxable income compare
  4. 8 Nigeria 40.56 Percentage of taxable income compare
  5. 9 Brazil 39.98 Percentage of taxable income compare
  6. 10 Azerbaijan 36.53 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Peru

All data for Peru →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in Peru?
Effective tax rates - corporate tax statistics — effective average in Peru was 43.48 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective average recorded in Peru?
The highest recorded value was 43.93 Percentage of taxable income in 2023.
What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Peru?
The lowest recorded value was 42.82 Percentage of taxable income in 2021.
How does Peru rank for effective tax rates - corporate tax statistics — effective average?
Peru ranks 7th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in Peru?
Over the last ten years it is down 1.0%. 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 Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in Peru. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 05 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/peru/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.