经合组织税收政策审查：秘鲁2026

OECD Tax Policy Reviews:Peru 2026 This work is issued under the responsibility of the Secretary‑General of the OECD, and does not necessarily reflect theofficial views of OECD Member countries. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no singleauthority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic ofNorthern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. Theinformation in this document relates to the area under the effective control of the Government of the Republic of Cyprus. Kosovo*: This designation is without prejudice to positions on status, and is in line with United Nations Security CouncilResolution 1244/99 and the Advisory Opinion of the International Court of Justice on Kosovo’s declaration ofindependence. Please cite this publication as: OECD (2026),OECD Tax Policy Reviews: Peru 2026, OECD Tax Policy Reviews, OECD Publishing, Paris,https://doi.org/10.1787/47e6c63e-en. ISBN 978-92-64-51520-8 (print)ISBN 978-92-64-71482-3 (PDF)ISBN 978-92-64-37443-0 (HTML) OECD Tax Policy ReviewsISSN 2707-7691 (print)ISSN 2707-7705 (online) Photo credits:Cover © Mario Segovia Guzman/Shutterstock.com. Corrigenda to OECD publications may be found at:https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2026 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/). Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword OECD Tax Policy Reviews provide independent, comprehensive and comparative assessments of OECDMember and non-Member countries’ tax systems. By benchmarking countries’tax systems and identifyingtailored tax policy reform options, the main objective of the reviews is to enhance tax policy design and tosupport the adoption and implementation of tax reforms. This report was funded by the Swiss StateSecretariat for Economic Affairs (SECO). Thereport provides an assessment of Peru’s current tax system as well as tax policy reformrecommendations. It is divided into six chapters, starting with a chapter that summarises the findings(Chapter 1), followed by topic specific chapters focused on the nexus between economic growth and taxrevenues (Chapter 2), tax expenditures (Chapter 3), payroll taxes and mandatory benefits (Chapter 4), thepersonal income tax design (Chapter 5), and the design of special economic zones (Chapter 6). The report was written jointly by David Whyman, Yannic Rehm, Gioia de Melo and Bert Brys, and led byGioia de Melo under supervision and guidance provided by Bert Brys, Head of the Country Tax Policy Unitat the Tax Policy and Statistics Division of the OECD Centre for Tax Policy and Administration. At theOECD Centre for Tax Policy and Administration, the report was prepared un