Canada vs Peru
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Peru: 4/04/2026
Compare Canada and Peru corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Peru Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Peru
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
29.5
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
The first week of April.
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
The first week of April.
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
12 monthly installments.
Withholding Tax (WHT)
Canada
Peru
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Peru
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Canada
Peru
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
29.17%
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
38.68%
