| Year | 2024 |
| Country | Peru |
| Variable (Code) | Tax on rental income (DF-1-07) |
| Methodological note | Taxes on rental income received by the landlord/landlady |
| Source | https://www.gob.pe/1202-superintendencia-nacional-de-aduanas-y-de-administracion-tributaria-calcular-el-impuesto-a-la-renta-de-primera-categoria |
| Note | El arrendador paga mensualmente a SUNAT el 5 % del alquiler bruto declarado; si no lo hace, SUNAT presume renta mínima de 6 % del autovalúo |
| Date | 2024 |