Peru

Paying Taxes in

Peru

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 39 30% taxable profits 26.6
Social security contributions 1 online filing 160 9% gross salaries 10.2
Net Assets Tax (ITAN) 0 paid jointly 0.4% net assets 1.2
Real estate tax 1 0.2%, 0.6% & 1% real estate value 1
Industrial corporations contribution 1 online filing 0.75% gross salaries 0.8
Fuel tax 1 2.11 sol per liter fuel consumption 0.5
Financial transactions tax 1 0.06% transaction value 0.4
Vehicles tax 1 1.00% vehicle value 0.1
Value added tax (VAT) 1 online filing 110 19.0% value added not included
Arbitrios (public services contributions) 1 various rates small amount
Totals: 9 309 40.7
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