DTA between Peru and Portugal

Peru enacted Law No. 32542, published on 31 December 2025, extending the value-added tax (VAT) exemptions for specified goods and services under Appendixes I and II of the VAT law until 31 December 2028. The extension is intended to support key

The Portuguese Tax and Customs Authority issued the Order of 5 January 2026, introducing new monthly withholding tax tables reflecting the updated personal income tax brackets set by the 2026 State Budget Law. Rates now range from 12.50% on

Peru has extended tax incentives for scientific research, technological development, and technological innovation under Law No. 32539, published on 31 December 2025. The legislation continues the benefits previously established by Laws No. 30309

The Peruvian government has extended the VAT (Impuesto General a las Ventas, IGV) exemption for the transactions listed in Appendices I and II covered under the VAT Law. The law ensures continued VAT relief on essential goods and selected

The Portuguese government has set new monthly withholding tax rates for employment and pension income in mainland Portugal for 2026 through Order No. 233-A/2026, issued on 6 January 2026. The changes reflect updates introduced in the 2026 State

Peru’s government, through Supreme Decree No. 301-2025-EF issued on 17 December 2025, has set the Tax Unit (Unidad Impositiva Tributaria – UIT) for 2026 at PEN 5,500, up from PEN 5,350. The UIT is a key reference in the country’s tax