Paraguay vs Peru
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π΅πΎ Paraguay β Municipal & Departmental Taxes
Paraguay's 17 departments and 254 municipalities levy the Impuesto Inmobiliario (property tax at 1% of assessed value), commercial licence fees (patente comercial), and vehicle registration fees. AsunciΓ³n has the highest commercial licence fees. The SubsecretarΓa de Estado de TributaciΓ³n (SET) administers national taxes. Paraguay has one of Latin America's lowest tax burdens (~12% of GDP) and has used flat low rates to attract foreign residents (MADES visa) and financial activity. No wealth tax exists.
π΅πͺ Peru β Municipal Taxes & Regional Licenses
Peru's 25 regions and 1,874 municipalities have limited tax powers. Municipalities levy Impuesto Predial (property tax at 0.2%β1% of self-assessed value), vehicle tax (Impuesto al Patrimonio Vehicular), and business licences. Alcabala (property transfer tax) is municipal at 3% of value above 10 UIT. The national tax authority (SUNAT) administers income and VAT taxes. Peru has a flat corporate rate and progressive personal income tax system.
Paraguay vs Peru: Key Tax Differences (2026)
π° Income Tax: π΅πͺ Peru has a higher top income tax rate (8β10% vs 8β30%). π΅πΎ Paraguay is more favourable for high earners.
π VAT/Sales Tax: Peru has a higher consumption tax (10% vs 18%).
π’ Corporate Tax: π΅πΎ Paraguay offers a lower corporate rate (10% vs 29.5%), which can influence business location decisions.
π Capital Gains: π΅πͺ Peru taxes investment gains at a lower rate (5% vs 10%), benefiting investors.