Effective tax rates for income based tax incentives - Corporate tax in Peru
Peru: Effective tax rates for income based tax incentives - Corporate tax was 25.75 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for income based tax incentives - Corporate tax in Peru, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Peru recorded 25.75 Percentage of taxable income for effective tax rates for income based tax incentives - corporate tax in 2025.
Compared with earlier readings it is up 5.4% over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in Peru peaked at 26.18 Percentage of taxable income in 2000 and was at its lowest, 23.57 Percentage of taxable income, in 2002.
That places Peru 15th out of 41 countries with data for 2025, putting it in the middle of the range.
Effective tax rates for income based tax incentives - Corporate tax in Peru, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 26.18 Percentage of taxable income | — |
| 2001 | 26.18 Percentage of taxable income | +0.0% |
| 2002 | 23.57 Percentage of taxable income | -10.0% |
| 2003 | 23.57 Percentage of taxable income | +0.0% |
| 2004 | 26.18 Percentage of taxable income | +11.1% |
| 2005 | 26.18 Percentage of taxable income | +0.0% |
| 2006 | 26.18 Percentage of taxable income | +0.0% |
| 2007 | 26.18 Percentage of taxable income | +0.0% |
| 2008 | 26.18 Percentage of taxable income | +0.0% |
| 2009 | 26.18 Percentage of taxable income | +0.0% |
| 2010 | 26.18 Percentage of taxable income | +0.0% |
| 2011 | 26.18 Percentage of taxable income | +0.0% |
| 2012 | 26.18 Percentage of taxable income | +0.0% |
| 2013 | 26.18 Percentage of taxable income | +0.0% |
| 2014 | 26.18 Percentage of taxable income | +0.0% |
| 2015 | 24.44 Percentage of taxable income | -6.6% |
| 2016 | 24.44 Percentage of taxable income | +0.0% |
| 2017 | 25.75 Percentage of taxable income | +5.4% |
| 2018 | 25.75 Percentage of taxable income | +0.0% |
| 2019 | 25.75 Percentage of taxable income | +0.0% |
| 2020 | 25.75 Percentage of taxable income | +0.0% |
| 2021 | 25.75 Percentage of taxable income | +0.0% |
| 2022 | 25.75 Percentage of taxable income | +0.0% |
| 2023 | 25.75 Percentage of taxable income | +0.0% |
| 2024 | 25.75 Percentage of taxable income | +0.0% |
| 2025 | 25.75 Percentage of taxable income | +0.0% |
Peru compared with similar countries
- Peru's 25.75 Percentage of taxable income is below the median for upper middle income countries, which is 26.18 Percentage of taxable income, 98% of the median. (7 countries reporting)
- Peru's 25.75 Percentage of taxable income is below the median for Latin America & Caribbean, which is 26.18 Percentage of taxable income, 98% of the median. (7 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 25.66 Percentage of taxable income | 23.57 Percentage of taxable income | 26.18 Percentage of taxable income | 10 |
| 2010s | 25.7 Percentage of taxable income | 24.44 Percentage of taxable income | 26.18 Percentage of taxable income | 10 |
| 2020s | 25.75 Percentage of taxable income | 25.75 Percentage of taxable income | 25.75 Percentage of taxable income | 6 |
Countries ranked near Peru
- 13 Japan 26.16 Percentage of taxable income compare
- 14 Netherlands 25.84 Percentage of taxable income compare
- 16 New Zealand 24.44 Percentage of taxable income compare
- 17 Italy 24.27 Percentage of taxable income compare
- 18 Luxembourg 23.64 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 income based tax incentives - corporate tax in Peru?
- Effective tax rates for income based tax incentives - corporate tax in Peru was 25.75 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Peru?
- The highest recorded value was 26.18 Percentage of taxable income in 2000.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Peru?
- The lowest recorded value was 23.57 Percentage of taxable income in 2002.
- How does Peru rank for effective tax rates for income based tax incentives - corporate tax?
- Peru ranks 15th out of 41 countries with data for 2025.
- Is effective tax rates for income based tax incentives - corporate tax 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 Effective tax rates for income 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 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.