Peru
Peru: 5 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Peru
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Peru is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s1stWorld-leading exports Precious-metal ores and concentratesUS$2.2 bn · 12.8% of world exports of 117 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s1stWorld-leading exports Zinc ores and concentratesUS$1.9 bn · 15.5% of world exports of 111 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s2ndWorld-leading exports Copper ores and concentratesUS$20.5 bn · 19.4% of world exports of 108 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Peru. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Peru.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Peru: where to register, file and check.
Blocs and agreements
The trade arrangements Peru belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- Andean Community
- Free trade area · since 16 October 1969
Covers goods, services, movement of people.
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La Comunidad Andina, integrada por Bolivia, Colombia, Ecuador y Perú es un organismo internacional líder en integración en el continente
- Pacific Alliance
- Free trade area · since July 2015
Covers goods, services, investment, public procurement.
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La República de Colombia, la República de Chile, los Estados Unidos Mexicanos y la República del Perú, en adelante denominadas “las Partes”
- Comprehensive and Progressive Agreement for Trans-Pacific Partnership
- Free trade area · since 19 September 2021
Covers goods, services, investment, public procurement.
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any State or separate customs territory may accede to this Agreement, subject to such terms and conditions as may be agreed between the Parties and that State or separate customs territory.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 29.5%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Peru, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Peru.
Tax calendar
When the main returns and payments fall due in Peru, tax year ejercicio gravable 2025 (tax year 2025, declared 2026), as the tax authority states it.
- Corporate tax return
- 26 March · each year
ES: el plazo para que los negocios o empresas presenten su declaración inicia el 26 de marzo y se extiende hasta el 13 de abril del 2026, según el último dígito del RUC. EN: the annual income tax return (Form 710) for businesses runs from 26 March to 13 April 2026, by the last digit of the RUC (26 March for RUC ending 0, 13 April for Buenos Contribuyentes). The record takes the first group, 26 March. A due date on a weekend or holiday moves to the next working day.
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presenten su declaración iniciará el 26 de marzo y se extenderá hasta el 13 de abril del 2026, según el último dígito del RUC del contribuyente
- Corporate tax, final payment
- 26 March · each year
ES: la declaración anual y el pago de regularización del impuesto se presentan en el mismo plazo, del 26 de marzo al 13 de abril del 2026 según el último dígito del RUC. EN: the annual return and the payment of the tax balance (regularización) share the deadline, running from 26 March to 13 April 2026 by the last digit of the RUC (26 March for RUC ending 0), after crediting the monthly payments on account and retentions. The record takes the first group. A due date on a weekend or holiday moves to the next working day.
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presenten su declaración iniciará el 26 de marzo y se extenderá hasta el 13 de abril del 2026, según el último dígito del RUC del contribuyente
- Corporate tax, instalments
- Day 16 of the following month · each month
ES: el cronograma de obligaciones mensuales 2026 fija el vencimiento según el último dígito del RUC: RUC 0 vence el 16 de febrero para el período enero, 17 el 1, 18 el 2 y 3, 19 el 4 y 5, 20 el 6 y 7, 23 el 8 y 9, y 24 los Buenos Contribuyentes. EN: the monthly income tax payments on account are filed and paid in the month following the tax period, from the 16th to the 26th by the last digit of the RUC. The record takes the first group, the 16th. A due date on a weekend or holiday moves to the next working day.
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Ene-2026 16 Feb 17 Feb 18 Feb 19 Feb 20 Feb 23 Feb 24 Feb
- Personal income-tax return
- 27 May · each year
ES: las personas naturales presentan la declaración jurada anual 2025 a partir del 31 de marzo de 2026 y como máximo según el último dígito del RUC: RUC 0 vence 27/05/2026, RUC 1 el 28/05, RUC 2 el 29/05, y así hasta el RUC 9 el 09/06/2026. EN: an individual files the annual return (Form 709) from 31 March 2026 by 27 May 2026 for RUC ending 0, the dates running to 9 June for RUC 9. The record takes the first group, 27 May. A due date on a weekend or holiday moves to the next working day.
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Último dígito del RUC 0: vence 27/05/2026
- Personal income tax, final payment
- 27 May · each year
ES: la declaración jurada anual y el pago de regularización del impuesto a la renta de las personas naturales se presentan en el mismo plazo, vencimiento 27/05/2026 para el RUC terminado en 0. EN: the annual return and the payment of the balance (regularización) share the deadline, 27 May 2026 for RUC ending 0, after crediting retentions and payments on account. The record takes the first group. A due date on a weekend or holiday moves to the next working day.
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Último dígito del RUC 0: vence 27/05/2026
- Personal income tax, instalments
- Day 16 of the following month · each month
ES: el trabajador independiente declara y paga mensualmente su pago a cuenta del impuesto a la renta, según el calendario de vencimientos de la SUNAT por el último dígito del RUC, que va del 16 al 26 del mes siguiente al período. EN: a self-employed individual files and pays the monthly income tax payment on account (Form 616) by the SUNAT calendar, from the 16th to the 26th of the month following the period by the last digit of the RUC. The record takes the first group, the 16th. A due date on a weekend or holiday moves to the next working day.
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Ene-2026 16 Feb 17 Feb 18 Feb 19 Feb 20 Feb 23 Feb 24 Feb
- VAT return
- Day 16 of the following month · each month
ES: la declaración mensual del IGV-Renta se presenta según el cronograma de vencimientos de la SUNAT, del 16 al 26 del mes siguiente al período tributario, según el último dígito del RUC (16 de febrero para el período enero con RUC terminado en 0). EN: the monthly IGV (VAT) return (Form 621) is due in the month following the tax period, from the 16th to the 26th by the last digit of the RUC. The record takes the first group, the 16th. A due date on a weekend or holiday moves to the next working day.
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Ene-2026 16 Feb 17 Feb 18 Feb 19 Feb 20 Feb 23 Feb 24 Feb
- Payroll withholding
- Day 16 of the following month · each month
ES: el empleador debe, además de retener, declarar en la Planilla Electrónica (PLAME) y pagar mensualmente a la SUNAT el impuesto retenido, dentro del cronograma mensual por el último dígito del RUC (del 16 al 26 del mes siguiente). EN: an employer declares the fifth-category income tax withheld from salaries in the electronic payroll (PLAME) and pays it monthly to SUNAT within the monthly calendar, from the 16th to the 26th of the following month by the last digit of the RUC. The record takes the first group, the 16th. A due date on a weekend or holiday moves to the next working day.
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Ene-2026 16 Feb 17 Feb 18 Feb 19 Feb 20 Feb 23 Feb 24 Feb
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Peru yet.
Economy and trade
What it exports
Goods Peru exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Peru’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Copper ores and concentrates HS 2603 | 22.8% | 30.5% | 27.4% | US$20.5 bn |
| Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form HS 7108 | 12.9% | 13.0% | 17.1% | US$12.9 bn |
| Refined copper and copper alloys, unwrought HS 7403 | 4.3% | 4.6% | 3.3% | US$2.5 bn |
| Other fruit, fresh HS 0810 | 2.6% | 2.8% | 3.2% | US$2.4 bn |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 3.7% | 3.3% | 3.0% | US$2.3 bn |
| Precious-metal ores and concentrates HS 2616 | 1.5% | 1.0% | 2.9% | US$2.2 bn |
| Zinc ores and concentrates HS 2608 | 2.6% | 2.6% | 2.5% | US$1.9 bn |
| Grapes, fresh or dried HS 0806 | 2.3% | 2.7% | 2.4% | US$1.8 bn |
| Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried HS 0804 | 2.3% | 2.2% | 2.4% | US$1.8 bn |
| Iron ores and concentrates, including roasted iron pyrites HS 2601 | 2.6% | 2.6% | 2.3% | US$1.8 bn |
Total goods exports, 2024: US$75 bn. The ten largest headings are shown.