WorldTax CompareAll Comparisons

Peru vs Liberia
Tax Rate Comparison

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

🇵🇪 Peru
vs
🇱🇷 Liberia
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
0–25%
25% top; fiscal reform priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% stable; digital services included
No change
10%
GST 10% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
29.5%
29.5%; Pillar Two framework in development
No change
25%
25%; natural resource revenue reform
No change

Capital Gains Tax

Capital Gains Tax
5%
5% dividend rate maintained
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
~32%
Mixed pension system; ONP and AFP reform progressing
No change
~9%
NASSCORP reform; pension development
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.

🇱🇷 LiberiaCounty & District Taxes

Liberia's 15 counties and districts collect local taxes including property tax (1%–3% of market value), business licence fees, and local service charges. The Liberia Revenue Authority (LRA) administers national taxes. Liberia uses the US dollar alongside the Liberian dollar. The country was devastated by civil wars (1989–2003) and the 2014–16 Ebola epidemic. Iron ore (ArcelorMittal, China Union), rubber, palm oil, and timber are key exports. Tax reform has been a focus of post-conflict reconstruction under successive administrations.

⚠️ 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 Liberia: Key Tax Differences (2026)

💰 Income Tax: 🇵🇪 Peru has a higher top income tax rate (8–30% vs 0–25%). 🇱🇷 Liberia is more favourable for high earners.

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

🏢 Corporate Tax: 🇱🇷 Liberia offers a lower corporate rate (25% vs 29.5%), which can influence business location decisions.

📈 Capital Gains: 🇵🇪 Peru taxes investment gains at a lower rate (5% vs 15%), benefiting investors.

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