Peru — Tax: Corporate Tax

Why this matters

Understanding corporate tax laws in Peru is crucial for international businesses looking to establish a presence in the country or expand their operations.

Key facts

• Combined statutory corporate income tax rate (national plus sub-national): 29.5% (2026)
• Central government rate: 29.5% (2026)

Steps

1. Registration with the Peruvian Tax Authority (SUNAT) — Foreign companies must register with SUNAT to obtain a tax identification number and comply with tax obligations.
2. Obtaining a tax identification number — Companies must apply for a tax identification number (RUC) through SUNAT's online portal or in person at a SUNAT office.
3. Filing tax returns — Resident companies must file tax returns electronically with SUNAT within 6 months of the end of the fiscal year.

Costs

• Registration with SUNAT: varies by type of business and location
• Tax identification number (RUC): free

Timelines

• Obtaining a tax identification number: 1-2 weeks
• Filing tax returns: 6 months

Required documents

• Business license
• Articles of incorporation
• Proof of registration with SUNAT

Common mistakes

• Failing to register with SUNAT in a timely manner
• Not obtaining a tax identification number (RUC)

What this figure does not cover

This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.