DT15250 - Peru: Agreement in force

Convention between United Kingdom of Great Britain and Northern Ireland and the Republic of Peru for the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of the tax evasion and avoidance.  

Signed: 20 March 2025 

Statutory Instrument number: SI 2025 No. 1299 

Entered into force: 21 January 2026 

Has effect: 

in Peru, 

  • from 1 January 2027 

in the UK, 

  • in respect of taxes withheld at source 1 January 2027 

  • in respect of income tax and capital gains tax, from 6 April 2026;  

  • in respect of corporation tax, from 1 April 2026 

The text of the convention currently in force can be found at the following link: Peru: tax treaties - GOV.UK