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Peru vs Japan
Tax Rate Comparison

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

🇵🇪 Peru
vs
🇯🇵 Japan
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
5–45%
Basic deduction increase for low earners
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% stable; digital services included
No change
8–10%
No rate change; digital services tax under review
No change

Corporate Tax Rate

Corporate Tax Rate
29.5%
29.5%; Pillar Two framework in development
No change
~30.62%
Global Minimum Tax applies to large MNCs
No change

Capital Gains Tax

Capital Gains Tax
5%
5% dividend rate maintained
No change
20.315%
Expanded NISA (tax-free investment) ongoing
No change

Social Security & Payroll

Social Security / Payroll
~32%
Mixed pension system; ONP and AFP reform progressing
No change
~28.5%
Coverage expansion to part-time workers ongoing
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.

🇯🇵 JapanPrefectural & Municipal Inhabitant Tax

Japan's 47 prefectures levy inhabitant tax (住民税) at a flat 10% on top of national income tax — 4% prefectural + 6% municipal. A reconstruction special income tax of 2.1% of national tax applies through 2037. Property acquisition tax and fixed asset tax (1.4% of assessed value) are levied locally. Large cities impose additional taxes on large businesses.

⚠️ 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 Japan: Key Tax Differences (2026)

💰 Income Tax: 🇯🇵 Japan has a higher top income tax rate (8–30% vs 5–45%). 🇵🇪 Peru is more favourable for high earners.

🛒 VAT/Sales Tax: Peru has a higher consumption tax (18% vs 8–10%).

🏢 Corporate Tax: 🇵🇪 Peru offers a lower corporate rate (29.5% vs 30.62%), which can influence business location decisions.

📈 Capital Gains: 🇵🇪 Peru taxes investment gains at a lower rate (5% vs 20.315%), benefiting investors.

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