In Peru, Supreme Decree No. 326-2015-EF (the Decree) was published in the Official Gazette on 16 November 2016. The Decree accepts the maximum deductible amounts as provided in article 6 of the Law No. 30309.
The Law also provides an additional deduction of expenses related to scientific and technological research projects and technological innovation projects.
| Fiscal year | Annual maximum deductible amount (PEN) |
| 2016 | 57,500,000 |
| 2017 | 114,800,000 |
| 2018 | 155,200,000 |
| 2019 | 207,200,000 |
The minimum deductible amount for micro and small companies will be 10% of the maximum deductible amount for the respective fiscal year.
The Decree will enter into force on 1 January 2016.
