What are the general Corporate Income Tax (CIT) rates in Peru and Hungary?

For Peru: 29.5. For Hungary: 9.

When are the Corporate Income Tax (CIT) estimated payments due in Peru and Hungary?

For Peru: 12 monthly installments.. For Hungary: Pay by quarter or by month..

What are the resident Withholding Tax (WHT) rates in Peru and Hungary?

For Peru: NA. For Hungary: N/A.

What are the non-resident Withholding Tax (WHT) rates in Peru and Hungary?

For Peru: 5/4.99/30. For Hungary: N/A.

What are the Capital Gain Tax (CGT) rates in Peru and Hungary?

For Peru: Capital gains are constrained by the normal corporate income tax rate.. For Hungary: Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable..

What are the Composite Effective Average Tax Rates in Peru and Hungary?

For Peru: 29.17%. For Hungary: 10.31%.

What are the Composite Effective Marginal Tax Rates in Peru and Hungary?

For Peru: 38.68%. For Hungary: 6.62%.

Corporate Tax Comparison

Peru vs Hungary

Q: When are the Corporate Income Tax (CIT) returns due in Peru and Hungary?

For Peru: The first week of April.. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

Q: When are the Corporate Income Tax (CIT) payments due in Peru and Hungary?

For Peru: The first week of April.. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

Compare Peru and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Peru: 4/04/2026 · Hungary: 4/05/2026

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Peru

Hungary

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Peru: 4/04/2026 · Hungary: 4/05/2026

Corporate Income Tax (CIT)

Peru

Hungary

General CIT Rate:

29.5

General CIT Rate:

CIT Return Due Date:

The first week of April.

CIT Return Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Payment Due Date:

The first week of April.

CIT Payment Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Estimated Payment Due Date:

12 monthly installments.

CIT Estimated Payment Due Date:

Pay by quarter or by month.

Withholding Tax (WHT)

Peru

Hungary

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/4.99/30

None-Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Value-Added Tax (VAT)

Peru

Hungary

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Peru

Hungary

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.

Effective Tax Rate (ETR)

Peru

Hungary

Composite Effective Average Tax Rate:

29.17%

Composite Effective Average Tax Rate:

10.31%

Composite Effective Marginal Tax Rate:

38.68%

Composite Effective Marginal Tax Rate:

6.62%

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Peru vs Hungary

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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