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Peru vs Mexico
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇵🇪 Peru
vs
🇲🇽 Mexico
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
8–30%
Rates stable; tax formalization drive
No change
1.92–35%
Rates stable; fiscal consolidation needed
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% stable; digital services included
No change
0–16%
Standard 16% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
29.5%
29.5%; Pillar Two framework in development
No change
30%
30% maintained; Pillar Two discussions
No change

Capital Gains Tax

Capital Gains Tax
5%
5% dividend rate maintained
No change
35%
No change
No change

Social Security & Payroll

Social Security / Payroll
~32%
Mixed pension system; ONP and AFP reform progressing
No change
~35%
Nearshoring investment affecting payroll dynamics
No change
State, Regional & Local Taxes

🇵🇪 PeruMunicipal Taxes & Regional Licenses

Peru's 25 regions and 1,874 municipalities have limited tax powers. Municipalities levy Impuesto Predial (property tax at 0.2%–1% 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.

🇲🇽 MexicoState & Municipal Taxes

Mexico's 31 states and Mexico City each have their own regimes. States charge local payroll tax (Impuesto Sobre Nómina) at 1%–4% (employer-paid). Municipal property tax (predial) rates vary significantly. Some states have lodging and entertainment levies. The Maquila sector benefits from special IMMEX programs. Nearshoring boom is driving new investment.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Peru vs Mexico: Key Tax Differences (2026)

💰 Income Tax: 🇲🇽 Mexico has a higher top income tax rate (8–30% vs 1.92–35%). 🇵🇪 Peru is more favourable for high earners.

🛒 VAT/Sales Tax: Peru has a higher consumption tax (18% vs 0–16%).

🏢 Corporate Tax: Corporate rates are similar in both countries (29.5% vs 30%).

📈 Capital Gains: 🇵🇪 Peru taxes investment gains at a lower rate (5% vs 35%), benefiting investors.

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