NP · AsiaPE · Americas
Nepal vs Peru: tax rates compared
Nepal and Peru share the same income tax rate: 30%. The 200-country average is 28%: both sit above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | NP | PE | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 25% | 29.5% | PE +4.5 pp |
| VAT | 13% | 18% | PE +5 pplargest gap |
| Capital Gains Tax | 5% | 5% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Peru | 30% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Taxes on personal income) · as of 2026-07-13 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Peru | 29.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −4.5 pp | Peru higher |
Peru has a corporate tax rate of 29.5%, 4.5pp above Nepal's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Peru | 18% | Source: PWC Worldwide Tax Summaries — Peru (Corporate, Other taxes) · as of 2026-07-13 |
| Difference | −5 pp | Peru higher |
Peru has a VAT rate of 18%, 5pp above Nepal's 13%. The 181-country average is 15%: Nepal sits below it, Peru sits above it. Nepal's figure is dated 2005-01-01 and Peru's 2026-07-13, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Peru | 5% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Income determination) · as of 2026-07-13 |
| Difference | 0 pp | displayed rates match |
Nepal and Peru share the same capital gains tax rate: 5%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Peru | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Peru · as of 2025-10-01 |
| Difference | 0 pp | displayed rates match |
Nepal and Peru share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Nepal's figure is dated 2026-07-18 and Peru's 2025-10-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.