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OECD Tax Policy Reviews provide independent, comprehensive and comparative assessments of OECD Member and non-Member countries\u2019 tax systems. By benchmarking countries\u2019 tax systems and identifying tailored tax policy reform options, the main objective of the reviews is to enhance tax policy design and to support the adoption and implementation of tax reforms. This report was funded by the Swiss State Secretariat for Economic Affairs (SECO).
The report provides an assessment of Peru\u2019s current tax system as well as tax policy reform recommendations. It is divided into six chapters, starting with a chapter that summarises the findings (Chapter 1), followed by topic specific chapters focused on the nexus between economic growth and tax revenues (Chapter 2), tax expenditures (Chapter 3), payroll taxes and mandatory benefits (Chapter 4), the personal income tax design (Chapter 5), and the design of special economic zones (Chapter 6).<\/p>\n\n\n\n
The report was written jointly by David Whyman, Yannic Rehm, Gioia de Melo and Bert Brys, and led by Gioia de Melo under supervision and guidance provided by Bert Brys, Head of the Country Tax Policy Unit at the Tax Policy and Statistics Division of the OECD Centre for Tax Policy and Administration. At the OECD Centre for Tax Policy and Administration, the report was prepared under the leadership of the Director, Manal Corwin, the Deputy Director, Ben Dickinson, and the Head of the Tax Policy and Statistics Division, Kurt Van Dender. <\/p>\n\n\n\n
The analysis in the report is based on discussions with national stakeholders and partners in Peru, notably the project team\u2019s mission to Lima in February 2026. The report also benefitted from written and oral comments by national stakeholders during bilateral meetings in Paris in May 2026, as well as various online meetings and presentations.<\/p>\n\n\n\n
The authors would like to thank Ana Cinta Gonz\u00e1lez Cabral, Diana Hourani, Edoardo Magalini, Pierce O\u2019Reilly, Laura Stefanelli and Andrew Viola from the OECD Centre for Tax Policy and Administration, Paula Garda from the OECD Economics Department and Carlos Lever, International Monetary Fund consultant for their helpful comments. The authors are grateful to authorities of the Ministry of Finance (MEF) and National Superintendence of Customs and Tax Administration (SUNAT) for their for their support in the development of this study. They would also like to express their gratitude to all government officials whose insights enhanced this report, with special thanks to Miryam Yepes, Irene Gonz\u00e1lez, Zulema Calle, Joao P\u00e9rez, Eduardo Sotelo from MEF, and Domingo Neyra, Reynaldo Torres and Carlos Rojas from SUNAT for their active involvement and support throughout the
project.<\/p>\n\n\n\n