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Dividend tax in Peru 2026
Dividends from Peruvian companies are settled with a 5% final withholding — they never enter your progressive return.
The trap is geography: foreign dividends are pooled with work income and taxed at the 8-30% scale, not the flat 5%.
At a glance
- top rate
- 5% final (Peruvian payers)
- entry band
- 8-30% scale for foreign dividends
- tax year basis
- Withheld per distribution
- filing deadline
- None for the final withholding
- residency basis
- Same 5% for domiciled and non-domiciled holders
- regime flag
- No imputation credit — company tax is not refunded
Rates
How dividends are taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 5% | Gross dividend | Distributions by Peruvian companies — final withholding, residents and non-residents alike |
| 8-30% | Gross dividend | Foreign dividends of domiciled individuals — pooled with work income |
Residency
Residency trigger
The company withholds the 5% when it pays; there is nothing further for the shareholder to file on that income.
Non-resident treatment
Non-domiciled investors bear the same 5% final withholding on Peruvian dividends; treaties rarely go lower.
Notes
- No expenses are deductible against dividends, and Peru has no imputation system linking company tax to the shareholder.
- Directors' fees are not dividends — they are work income on the 8-30% scale with an 8% creditable withholding.
- Interest works on its own track: bank-deposit interest is exempt through 2026, other Peruvian interest pays the effective 5% capital rate.
- The exemption for interest on deposits with the local financial system is commonly cited as running to 31 December 2026 — the sunset date was not pinned to an official page; verify before relying.
FAQ
What is Peru's dividend tax?
A flat 5%, withheld at source as a final tax on distributions from Peruvian companies.
How are foreign dividends taxed in Peru?
At the progressive 8-30% scale, pooled with work income — considerably heavier than the 5% on domestic dividends.
Figures: tax year 2026, compiled from public sources. Not tax advice.