Taxes on income, profits and capital gains in Peru

Peru: Taxes on income, profits and capital gains was 29.5% in 2021. ▲ Rising

Latest (2021)
29.5%
Change on year
up 1.2%
World rank
48th
of 153 countries
All-time high
34.0%
in 2012
All-time low
5.4%
in 1990
Years of data
50
1972–2021

Taxes on income, profits and capital gains in Peru, 1972–2021

102030197219962021

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

In 2021, taxes on income, profits and capital gains in Peru stood at 29.5%.

Compared with earlier readings it is up 1.2% on the previous year and down 13.2% over ten years.

Over the whole period, taxes on income, profits and capital gains in Peru peaked at 34.0% in 2012 and was at its lowest, 5.4%, in 1990.

That places Peru 48th out of 153 countries with data for 2021, putting it in the middle of the range.

The long-run direction has been consistently rising across the 50 years of available data.

Taxes on income, profits and capital gains in Peru, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Peru, 1972 to 2021.
Year % of revenue Change
1972 15.4%
1973 25.0% +62.5%
1974 28.4% +13.4%
1975 23.6% -16.8%
1976 16.7% -29.4%
1977 15.1% -9.4%
1978 12.5% -16.9%
1979 18.1% +44.6%
1980 25.9% +42.8%
1981 15.6% -39.7%
1982 14.9% -4.5%
1983 11.7% -21.5%
1984 9.8% -16.5%
1985 9.3% -4.5%
1986 21.5% +130.5%
1987 19.8% -8.2%
1988 21.3% +8.0%
1989 16.8% -21.5%
1990 5.4% -67.6%
1991 6.7% +23.7%
1992 11.0% +63.0%
1993 13.3% +21.7%
1994 15.4% +15.5%
1995 14.9% -3.2%
1996 18.4% +23.4%
1997 18.6% +0.8%
1998 19.0% +2.3%
1999 20.0% +5.2%
2000 18.8% -5.7%
2001 20.4% +8.2%
2002 19.7% -3.4%
2003 23.5% +19.7%
2004 23.9% +1.5%
2005 24.1% +0.9%
2006 31.7% +31.4%
2007 33.9% +7.1%
2008 32.2% -5.0%
2009 29.3% -9.2%
2010 30.4% +3.7%
2011 33.9% +11.8%
2012 34.0% +0.1%
2013 31.1% -8.6%
2014 32.2% +3.6%
2015 28.8% -10.4%
2016 31.1% +7.7%
2017 29.4% -5.4%
2018 29.4% +0.2%
2019 28.8% -2.1%
2020 29.1% +0.9%
2021 29.5% +1.2%

Peru compared with similar countries

  • Peru's 29.5% is above the median for upper middle income countries, which is 22.7%, 1.3× the median. (48 countries reporting)
  • Peru's 29.5% is above the median for Latin America & Caribbean, which is 25.4%, 1.2× the median. (24 countries reporting)

Biggest year-on-year movements

Years where Taxes on income, profits and capital gains in Peru changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
1986 +130.5% 9.3% 21.5%

Averages by decade

DecadeAverage LowestHighest Years
1970s 19.3% 12.5% 28.4% 8
1980s 16.7% 9.3% 25.9% 10
1990s 14.3% 5.4% 20.0% 10
2000s 25.8% 18.8% 33.9% 10
2010s 30.9% 28.8% 34.0% 10
2020s 29.3% 29.1% 29.5% 2

Countries ranked near Peru

  1. 45 Barbados 30.0% compare
  2. 46 Thailand 29.9% compare
  3. 47 Sri Lanka 29.6% compare
  4. 49 Dominican Republic 29.3% compare
  5. 50 Angola 29.1% compare
  6. 51 Panama 29.1% compare

See the full ranking of 194 places →

More public sector data for Peru

All data for Peru →

Frequently asked questions

What is taxes on income, profits and capital gains in Peru?
Taxes on income, profits and capital gains in Peru was 29.5% in 2021, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Peru?
The highest recorded value was 34.0% in 2012.
What is the lowest taxes on income, profits and capital gains recorded in Peru?
The lowest recorded value was 5.4% in 1990.
How does Peru rank for taxes on income, profits and capital gains?
Peru ranks 48th out of 153 countries with data for 2021.
Is taxes on income, profits and capital gains rising or falling in Peru?
Over the last ten years it is down 13.2%. The long-run trend across the full record is rising.
Where does this Peru data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Peru. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 16 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/peru/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.