Peru vs El Salvador
Corporate Tax Comparison
Time of Update: Peru: 4/04/2026 / El Salvador: 4/05/2026
Compare Peru and El Salvador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Peru vs El Salvador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Peru
El Salvador
General CIT Rate:
29.5
General CIT Rate:
30%
CIT Return Due Date:
The first week of April.
CIT Return Due Date:
April 30
CIT Payment Due Date:
The first week of April.
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
12 monthly installments.
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
Withholding Tax (WHT)
Peru
El Salvador
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Peru
El Salvador
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
10 or 30
Effective Tax Rate (ETR)
Peru
El Salvador
Composite Effective Average Tax Rate:
29.17%
Composite Effective Average Tax Rate:
27.49%
Composite Effective Marginal Tax Rate:
38.68%
Composite Effective Marginal Tax Rate:
18.93%
