Peru vs Singapore
Corporate Tax Comparison
Time of Update: Peru: 4/04/2026 / Singapore: 4/04/2026
Compare Peru and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Peru vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Peru
Singapore
General CIT Rate:
29.5
General CIT Rate:
17
CIT Return Due Date:
The first week of April.
CIT Return Due Date:
November 30
CIT Payment Due Date:
The first week of April.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
12 monthly installments.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Peru
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Peru
Singapore
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Peru
Singapore
Composite Effective Average Tax Rate:
29.17%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
38.68%
Composite Effective Marginal Tax Rate:
13.15%
