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Peru vs Uganda: tax rates compared
Between the two, Uganda's income tax rate (40%) tops Peru's (30%) by 10pp. 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 | PE | UG | Difference |
|---|---|---|---|
| Income Tax | 30% | 40% | UG +10 pplargest gap |
| Corporate Tax | 29.5% | 30% | UG +0.5 pp |
| VAT | 18% | 18% | match |
| Capital Gains Tax | 5% | 0% | PE +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Peru | 30% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Taxes on personal income) · as of 2026-07-13 |
| Uganda | 40% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −10 pp | Uganda higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Peru | 29.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uganda | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.5 pp | Uganda higher |
Between the two, Uganda's corporate tax rate (30%) tops Peru's (29.5%) by 0.5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Peru | 18% | Source: PWC Worldwide Tax Summaries — Peru (Corporate, Other taxes) · as of 2026-07-13 |
| Uganda | 18% | Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Peru and Uganda both post a VAT rate of 18%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Peru | 5% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Income determination) · as of 2026-07-13 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12 |
| Difference | +5 pp | Peru higher |
Between the two, Peru's capital gains tax rate (5%) tops Uganda's (0%) by 5pp. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Peru | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Peru · as of 2025-10-01 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Peru and Uganda both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Peru's figure is dated 2025-10-01 and Uganda's 2026-01-12, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.