International treaty
Peru: tax treaties
Tax treaties and related documents between the UK and Peru.
Documents
Details
2024 UK-Peru joint declaration
The 2024 joint declaration was agreed by correspondence.
The declaration welcomes the conclusion of negotiations in relation to a Double Taxation Agreement.
2025 UK-Peru Double Taxation Convention — in force
The Double Taxation Convention was signed in London on 20 March 2025. It entered into force on 21 January 2026.
It is effective in the United Kingdom from:
- 1 January 2027 for taxes withheld at source
- 6 April 2026 for income tax and capital gains tax
- 1 April 2026 for corporation tax
It is effective in Peru from 1 January 2027 for taxes on income and amounts paid.