How many tax treaties does Peru have?

Peru has 9 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Peru's most important treaty partners?

Peru's major treaty partners include Chile, Canada, Brazil, Mexico, South Korea, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Peru's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Peru may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Peru Tax Treaties

Peru has approximately 9 double taxation agreements in force, a relatively small network by international standards. Key treaties include those with Chile, Canada, and Brazil (within the Andean Community framework). Peru is a member of the Andean Community (CAN), which has its own multilateral tax framework (Decision 578) that provides rules for the elimination of double taxation among member states (Bolivia, Colombia, Ecuador, Peru). Peru participates in the Global Forum on Transparency and Exchange of Information.

ProgressiveSouth America

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

ChileCanadaBrazilMexicoSouth KoreaSwitzerlandPortugalJapanFinland

About Peru's Treaty Network

Peru maintains a network of 9 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Peru Tax Treaties

Major Treaty Partners

About Peru's Treaty Network

Peru Tax Treaties FAQ