Peru – Portugal
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 (Peru) | Statutory (Portugal) |
|---|---|---|---|
| Dividends | — | 5% | 25% |
| Interest | — | 30% | 25% |
| Royalties | — | 30% | 25% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Peru | Portugal |
|---|---|---|
| Corporate income tax | 29.5% | 21% |
| WHT -- dividends | 5% | 25% |
| WHT -- interest | 30% | 25% |
| WHT -- royalties | 30% | 25% |
| VAT / GST | 18% | 23% |
| Personal income (top) | 30% | 48% |
| Capital gains | 5% | 28% |
| Pillar 2 status | none | implemented |
Source: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) (as of 2026-05-30)