Corporate Tax Comparison

Peru vs Chinese Taipei

Compare Peru and Chinese Taipei corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Peru: 4/04/2026 · Chinese Taipei: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Peru

Chinese Taipei

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Peru: 4/04/2026 · Chinese Taipei: 4/05/2026

Corporate Income Tax (CIT)

Peru

Chinese Taipei

General CIT Rate:

29.5

General CIT Rate:

CIT Return Due Date:

The first week of April.

CIT Return Due Date:

No later than the fifth month after the end of the tax year.

CIT Payment Due Date:

The first week of April.

CIT Payment Due Date:

No later than the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

12 monthly installments.

CIT Estimated Payment Due Date:

CIT is expected to be paid in the ninth month of the enterprise's fiscal year.

Withholding Tax (WHT)

Peru

Chinese Taipei

Resident Withholding Tax (Dividend/Interest/Royalty):

0/10/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5/4.99/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

21/15/20

Value-Added Tax (VAT)

Peru

Chinese Taipei

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Peru

Chinese Taipei

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.

Effective Tax Rate (ETR)

Peru

Chinese Taipei

Composite Effective Average Tax Rate:

29.17%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

38.68%

Composite Effective Marginal Tax Rate:

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