Feeling overwhelmed by the maze of corporate tax rules in 2025? You’re not alone. Entrepreneurs and digital nomads considering Peru as a base often find the tax landscape daunting, especially when every percentage point can impact your bottom line and your freedom. Here’s a clear, data-driven breakdown of Peru’s corporate tax regime—so you can make informed decisions and keep more of what you earn.
Understanding Peru’s Corporate Tax System in 2025
Peru operates a flat corporate income tax rate—a straightforward approach that appeals to those seeking predictability and transparency. In 2025, the standard corporate tax rate is 29.5% on taxable profits. This rate applies uniformly to all companies, regardless of size or sector, making tax planning more manageable for international entrepreneurs.
Key Corporate Tax Statistics for Peru (2025)
| Tax Component | Rate | Notes |
|---|---|---|
| Corporate Income Tax | 29.5% | Flat rate on corporate profits |
| Dividend/Profit Distribution Surtax | 5% | Applies to distributions to non-resident entities and resident individuals |
| Non-Resident Company Withholding | 30% | On gross Peruvian-source income |
How the Flat Corporate Tax Rate Works
Unlike progressive systems, Peru’s flat 29.5% rate means your company’s taxable profits are taxed at the same rate, whether you earn PEN 100,000 (approx. $26,000) or PEN 10,000,000 (approx. $2,600,000). This simplicity can be a strategic advantage for those seeking to minimize compliance headaches and avoid bracket creep.
Pro Tip #1: Optimize Your Profit Distribution
- Before distributing profits, calculate the additional 5% surtax on dividends or other profit distributions to non-resident entities and resident individuals.
- Consider timing distributions to align with your personal tax planning—delaying or batching distributions can sometimes reduce overall tax exposure.
- For digital nomads, assess whether you can structure your business to minimize distributions subject to this surtax.
Pro Tip #2: Navigating Non-Resident Withholding
- If your company is non-resident but earns Peruvian-source income, be aware of the 30% withholding tax on gross income.
- Explore double taxation treaties Peru may have with your country of residence to potentially reduce this rate.
- Structure contracts and invoicing to clarify the source of income and avoid unnecessary exposure to the higher withholding rate.
Case Example: International Entrepreneur in Peru
Imagine you operate a SaaS company based in Lima, generating PEN 1,000,000 (approx. $260,000) in profits in 2025. Here’s how your tax liability would break down:
- Corporate tax: 29.5% of PEN 1,000,000 = PEN 295,000 (approx. $76,700)
- Dividend distribution to a non-resident shareholder: 5% of PEN 705,000 (remaining profit) = PEN 35,250 (approx. $9,170)
This clear, predictable structure allows for precise tax planning—an essential tool for those who value autonomy and efficiency.
Summary: Key Takeaways for 2025
- Peru’s flat 29.5% corporate tax rate offers simplicity and predictability for international entrepreneurs.
- A 5% surtax applies to most profit distributions, so plan your payouts strategically.
- Non-resident companies face a 30% withholding on Peruvian-source income—review treaty options to optimize this.
For further reading on Peru’s tax system and international tax optimization, consult the Peruvian Tax Authority (SUNAT) or reputable global tax advisory resources such as PwC Tax Summaries: Peru.