Peru: R&D tax incentives

Peru: R&D tax incentives

A decree was published in the official gazette on 12 July 2015 with respect to the tax incentives being made available for taxpayers that invest in research projects or that are involved in scientific, technological development and innovation.


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The decree is (Decreto Supremo No. 188-2015-EF).

The tax benefits generally are available from 2016 until 2019.

The decree sets forth rules for taxpayers to follow in requesting eligibility for the research and development (R&D) tax incentives.

If approved, a research project may be entitled to a tax incentive / deduction of 175% or 150%, depending on certain factors about the research project such as whether the taxpayer is the party conducting the research and the location where the research is being conducted.

Read a July 2015 report (Spanish) [PDF 49 KB] prepared by the KPMG member firm in Peru.

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