Tax Regime
A. GENERAL REGIME
Main Taxes
| Tax | Applicable Rate | |
|---|---|---|
| INCOME | Corporate Profits | 29.5% Agriculture and Agribusiness 15% |
| Dividends | 5 % | |
| Royalties | 30.0% | |
| Interests for loans granted from abroad | 4.9% | |
| To aggregated value (VAT) | 18.0% | |
| To financial transactions | 0.005% | |
| Temporary to net assets by excess of S/. 1,000,000 | 0.4% | |
Source: SUNAT
Elaboration: PROINVERSIÓN