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

Peru: Effective tax rates - Corporate tax statistics — Effective marginal was 95.49 Percentage of taxable income in 2025. ▲ Rising

Latest (2025)
95.49 Percentage of taxable income
Change on year
up 4.7%
World rank
9th
of 99 countries
All-time high
95.49 Percentage of taxable income
in 2025
All-time low
67.81 Percentage of taxable income
in 2020
Years of data
9
2017–2025

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

0204060801002017202120252017: 67.8 Percentage of taxable income2018: 68.2 Percentage of taxable income2019: 68.2 Percentage of taxable income2020: 67.8 Percentage of taxable income2021: 69.4 Percentage of taxable income2022: 78.4 Percentage of taxable income2023: 87.3 Percentage of taxable income2024: 91.2 Percentage of taxable income2025: 95.5 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 marginal in Peru stood at 95.49 Percentage of taxable income. That is the highest value across all 9 years on record.

That represents a change of up 4.7% on the previous year and up 40.8% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Peru peaked at 95.49 Percentage of taxable income in 2025 and was at its lowest, 67.81 Percentage of taxable income, in 2020.

That places Peru 9th out of 99 countries with data for 2025, putting it in the top 10%.

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

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Peru, 2017 to 2025.
Year Percentage of taxable income Change
2017 67.82 Percentage of taxable income
2018 68.17 Percentage of taxable income +0.5%
2019 68.2 Percentage of taxable income +0.0%
2020 67.81 Percentage of taxable income -0.6%
2021 69.35 Percentage of taxable income +2.3%
2022 78.37 Percentage of taxable income +13.0%
2023 87.31 Percentage of taxable income +11.4%
2024 91.22 Percentage of taxable income +4.5%
2025 95.49 Percentage of taxable income +4.7%

Averages by decade

DecadeAverage LowestHighest Years
2010s 68.06 Percentage of taxable income 67.82 Percentage of taxable income 68.2 Percentage of taxable income 3
2020s 81.59 Percentage of taxable income 67.81 Percentage of taxable income 95.49 Percentage of taxable income 6

Countries ranked near Peru

  1. 6 Bolivia, Plurinational State of 134.47 Percentage of taxable income compare
  2. 7 Papua New Guinea 106.59 Percentage of taxable income compare
  3. 8 Czechia 99.95 Percentage of taxable income compare
  4. 10 Jamaica 90.16 Percentage of taxable income compare
  5. 11 Nigeria 86.72 Percentage of taxable income compare
  6. 12 Brazil 85.31 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 marginal in Peru?
Effective tax rates - corporate tax statistics — effective marginal in Peru was 95.49 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 marginal recorded in Peru?
The highest recorded value was 95.49 Percentage of taxable income in 2025.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Peru?
The lowest recorded value was 67.81 Percentage of taxable income in 2020.
How does Peru rank for effective tax rates - corporate tax statistics — effective marginal?
Peru ranks 9th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Peru?
Over the last ten years it is up 40.8%. The long-run trend across the full record is rising.
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 marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Peru. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 09 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/peru/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal 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, 936 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.