Skip to main content

Peru: Income tax treaty with UK enters into force

Applies from January 1, 2027, for most taxes

February 23, 2026

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline