WorldTax CompareAll Comparisons

Peru vs Democratic Republic of Congo
Tax Rate Comparison

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

🇵🇪 Peru
vs
🇨🇩 Democratic Republic of Congo
Tax Year:

💰 Personal Income Tax Calculator

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

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
8–30%
Rates stable; tax formalization drive
No change
0–40%
40% top; energy transition metals driving revenue hopes
No change

VAT / GST / Sales Tax

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

Corporate Tax Rate

Corporate Tax Rate
29.5%
29.5%; Pillar Two framework in development
No change
30%
30%; critical minerals fiscal regime key topic
No change

Capital Gains Tax

Capital Gains Tax
5%
5% dividend rate maintained
No change
30%
30% as income
No change

Social Security & Payroll

Social Security / Payroll
~32%
Mixed pension system; ONP and AFP reform progressing
No change
~17%
CNSS reform; social protection building slowly
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.

🇨🇩 Democratic Republic of CongoProvincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth — cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Générale des Impôts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

⚠️ 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 Democratic Republic of Congo: Key Tax Differences (2026)

💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (8–30% vs 0–40%). 🇵🇪 Peru is more favourable for high earners.

🛒 VAT/Sales Tax: Peru has a higher consumption tax (18% vs 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 30%), benefiting investors.

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