Peru: Income tax treaty with UK enters into force
Applies from January 1, 2027, for most taxes
The Peru–United Kingdom income tax treaty (2025) entered into force on January 21, 2026.
The treaty applies from January 1, 2027, for most taxes in both jurisdictions, with earlier effective dates for certain UK taxes and for article 25 (exchange of information), while article 26 (assistance in the collection of taxes) would apply from a date to be agreed by both states.
For more information, contact a KPMG tax professional in Peru:
Dennise Ordoñez | dordonez@kpmg.com