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Peru - Other taxes and levies

Peru - Other taxes and levies

Taxation of international executives


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Social security tax

Are there social security/social insurance taxes in Peru? If so, what are the rates for employers and employees?

Employer and employee

Type of insurance Paid by employer Paid by employee Total
Health system 9% 0% 9%
Pension fund 0% 13% 13%
Total 9% 13% 22%


Health system and pension fund contributions are Peruvian payroll-related taxes.

Pension fund: The employee can choose between the Public Pension System (ONP) and the Private Pension System (among the different pension management companies). Each of these entities applies a different rate, so the 13 percent is an average value.

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Peru?


Real estate tax

Are there real estate taxes in Peru?

Yes. The real estate tax is applied on the value of every property (land, field, building, and so on) located within Peruvian territory. The property is appraised according to certain rules, and a bracket rate is then applied to the result.

Bracket rate

  • value from 0 to 15 tax units: 0.2 percent
  • value from 15 to 60 tax units: 0.6 percent
  • values higher than 60 tax units: 1.0 percent.

Sales/VAT tax

Are there sales and/or value-added taxes in Peru?

Yes, there are two types of value-added tax in Peru: Sales General Tax and the Selective Consumption Tax.

Unemployment tax

Are there unemployment taxes in Peru?

No, there are not unemployment taxes in Peru.

Other taxes

Are there additional taxes in Peru that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

Payroll tax

As explained earlier.

Other taxes

Financial transactions tax is applied to every operation carried out within the financial system, at a rate of 0.005 percent for the fiscal year 2011.

© 2019 Grellaud y Luque, Abogados S.C.R.L., a Peru partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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