Croatia vs Peru
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Peru: 4/04/2026
Compare Croatia and Peru corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Peru Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Peru
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
29.5
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
The first week of April.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
The first week of April.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
12 monthly installments.
Withholding Tax (WHT)
Croatia
Peru
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Peru
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Croatia
Peru
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
29.17%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
38.68%
