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Openness to Foreign Investment
Peru provides equal rights for foreign and local investors in legislation, offering a friendly business environment for foreign investors.
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Favorable Tax System
The government provides tax exemptions for foreign taxation and has established special economic zones that offer tax reductions and other benefits to companies.
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Economic Growth
Peru's economic growth demonstrates resilience and potential, attracting both domestic and foreign investment.
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Robust Mining Industry
Peru is a significant producer of copper, gold, silver, zinc, lead, and natural gas globally, and the mining industry makes a significant contribution to the economy.
Tax Info
Enter Dynamic Page- General CIT Rate
- 29.5
- CIT Return Due Date
- The first week of April.
- CIT Payment Due Date
- The first week of April.
- CIT Estimated Payment Due Date
- 12 monthly installments.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- NA
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 5/4.99 or 30/30
- General VAT Rate
- 18
- General Capital Gain Tax Rate
- Capital gains are constrained by the normal corporate income tax rate.
- Composite Effective Average Tax Rate
- 29.17%
- Composite Effective Marginal Tax Rate
- 38.68%
Administrative Regions
- AMA - Amazonas
- ANC - Áncash
- APU - Apurímac
- ARE - Arequipa
- AYA - Ayacucho
- CAJ - Cajamarca
- CAL - Callao
- CUS - Cusco
- HUC - Huanuco
- HUV - Huancavelica
- ICA - Ica
- JUN - Junín
- LAL - La Libertad
- LAM - Lambayeque
- LIM - Lima
- MDD - Madre de Dios
- MOQ - Moquegua
- PAS - Pasco
- PIU - Piura
- PUN - Puno
- SAM - San Martín
- TAC - Tacna
- TUM - Tumbes
- UCA - Ucayali
Belonging Jurisdiction
-
PE - Peru
Republic of PeruLearn MoreRepublic of Peru -
USAN - Union of South American Nations
Union of South American NationsLearn MoreUnion of South American Nations -
WORLD - Global
EarthLearn MoreEarth
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