United Kingdom – Peru
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (United Kingdom) | Statutory (Peru) |
|---|---|---|---|
| Dividends | — | 0% | 5% |
| Interest | — | 20% | 30% |
| Royalties | — | 20% | 30% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | United Kingdom | Peru |
|---|---|---|
| Corporate income tax | 25% | 29.5% |
| WHT -- dividends | 0% | 5% |
| WHT -- interest | 20% | 30% |
| WHT -- royalties | 20% | 30% |
| VAT / GST | 20% | 18% |
| Personal income (top) | 45% | 30% |
| Capital gains | 24% | 5% |
| Pillar 2 status | implemented | none |
Source: HM Revenue & Customs (HMRC) (as of 2026-05-30)