Effective tax rates for expenditure based tax incentives - Corporate in Peru
Peru: Effective tax rates for expenditure based tax incentives - Corporate was 11.42 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Peru, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Peru is 11.42 Percentage of taxable income, measured in 2025. That is the lowest value across all 7 years on record.
The figure is down 18.5% over ten years.
That places Peru 30th out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Peru, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 14.01 Percentage of taxable income | — |
| 2020 | 14.01 Percentage of taxable income | +0.0% |
| 2021 | 14.01 Percentage of taxable income | +0.0% |
| 2022 | 14.01 Percentage of taxable income | +0.0% |
| 2023 | 11.42 Percentage of taxable income | -18.5% |
| 2024 | 11.42 Percentage of taxable income | +0.0% |
| 2025 | 11.42 Percentage of taxable income | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 14.01 Percentage of taxable income | 14.01 Percentage of taxable income | 14.01 Percentage of taxable income | 1 |
| 2020s | 12.71 Percentage of taxable income | 11.42 Percentage of taxable income | 14.01 Percentage of taxable income | 6 |
Countries ranked near Peru
- 27 Austria 12.74 Percentage of taxable income compare
- 28 Finland 12.69 Percentage of taxable income compare
- 29 Croatia 12.57 Percentage of taxable income compare
- 31 Portugal 10.17 Percentage of taxable income compare
- 32 Malaysia 10.08 Percentage of taxable income compare
- 33 Romania 9.96 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 effective tax rates for expenditure based tax incentives - corporate in Peru?
- Effective tax rates for expenditure based tax incentives - corporate in Peru was 11.42 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Peru?
- The highest recorded value was 14.01 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Peru?
- The lowest recorded value was 11.42 Percentage of taxable income in 2023.
- How does Peru rank for effective tax rates for expenditure based tax incentives - corporate?
- Peru ranks 30th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Peru?
- Over the last ten years it is down 18.5%. The long-run trend across the full record is falling.
- 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 for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-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.