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Peru extends tax benefits for agricultural sectorqrcode

Mar. 11, 2020

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Mar. 11, 2020
Source: EY Americas Tax
 
On 29 December 2019, Peru enacted Urgent Decree 043-2019, which extends the tax benefits for the agricultural sector enacted as part of Law 27360, “Law for the Promotion of the Agricultural Sector,” from 31 December 2021 to 31 December 2031. The tax benefits include a preferential income tax rate of 15%, instead of the general income tax rate of 29.5%. The Urgent Decree is effective 1 January 2020.
 

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