The income and capital gains tax treaty between Peru and the United Kingdom was signed on 20 March 2025. It is the first of its kind between the two countries.
Taxes Covered
The treaty covers Peruvian income taxes imposed under the Income Tax Act (Ley del Impuesto a la Renta) and under the Legislative Decree that creates the Micro and Small Businesses Income Tax Regime (Decreto Legislativo que crea el Régimen MYPE Tributario del Impuesto a la Renta). It covers UK income tax, corporation ta…