Australia vs Peru
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Peru: 4/04/2026
Compare Australia and Peru corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Peru Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Peru
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
29.5
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
The first week of April.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
The first week of April.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
12 monthly installments.
Withholding Tax (WHT)
Australia
Peru
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Peru
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Australia
Peru
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
29.17%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
38.68%
