🇵🇪 Peru · 2026 edition
Investing in Lima
Lima ranks 6 of 13 Latin American cities on the ProLatam Data Index with 48.7 of 100, and 5 of 13 on the ProLatam Score. Its strongest pillar is tax competitiveness (72), its weakest is innovation (24). A foreign shareholder pays 33.00% in total on repatriated profit.
ProLatam Data Index
48.7
Rank 6 of 13, balanced weighting
ProLatam Score
46.7
Rank 5 of 13, market-entry weighting
Strongest pillar
Tax Competitiveness
72 of 100
Weakest pillar
Innovation
24 of 100
How Lima scores on each pillar
Nine pillars, each normalized to 0 to 100 by a fixed published rule. A dash means the source does not cover Lima, which is not the same as a zero. Coverage of the weighted index for this city is 100%.
Swipe the table sideways for the reported value, the weights and the source.
What a foreign shareholder pays in Peru
Corporate income tax plus the standard non-treaty withholding on the dividend paid out of what is left, which is the figure that actually reaches an owner abroad.
Total on repatriated profit
33.00%
Corporate income tax
29.5%
Dividend withholding
5.0%
Standard non-treaty rate
Compliance hours per year
260
World Bank Paying Taxes, 2018 data
Sources: PwC, Worldwide Tax Summaries, reviewed 2026 · World Bank (discontinued series), Doing Business, Paying Taxes, 2020 edition, 2018 data
Peru taxes on a worldwide basis, so worldwide income is in scope. Low dividend withholding at 5%. Mining stability agreements lock the rate for 10 to 15 years, the Ilo, Matarani and Paita special economic zones are exempt from income tax and VAT until 2042, and the agricultural regime pays 15% through 2035.
Context, published but not scored
These shape a decision without belonging in the index. FDI inflows track the size of an economy rather than the appeal of a city, and a sovereign rating measures a government's ability to repay debt rather than a company's ability to operate.
GDP growth 2026
2.8%
IMF World Economic Outlook, national
FDI inflows
$11.8B
National, latest published year
Sovereign rating
BBB- (Stable)
Long-term foreign currency
English proficiency
555 (High)
EF EPI city score, 1 to 800
Sources: International Monetary Fund, World Economic Outlook, April 2026 · ECLAC (UN), Foreign Direct Investment in Latin America and the Caribbean, 2026 (2025 data) · S&P Global Ratings, Sovereign credit rating, as of September 2026 · EF Education First, English Proficiency Index, 2025 (15th edition). Used with permission of International Monetary Fund, from World Economic Outlook, International Monetary Fund, April 2026; permission conveyed through Copyright Clearance Center, Inc.
Where Peru has moved since 2021
The rule of law pillar is the only one of the nine with a series comparable across five editions, so it is the only place this profile shows a direction rather than a snapshot. Scores are national, 0 to 1, higher is better.
2021
0.489
2022
0.485
2023
0.486
2024
0.482
2025
0.477
Over the period Peru weakened, -0.012 points. A move under 0.005 is reported as flat rather than as a trend. Compare all 10 economies.
Source: World Justice Project, Rule of Law Index, 2025
Sectors with a documented presence
Port Logistics
Callao handled 3.3 M TEU in 2025 and the new Chancay megaport 231,578 TEU; Chancay moved 200,000 TEU in the first half of 2026 alone, up 70.9%.
SourceBusiness Services
Lima Metropolitana concentrates 42.2% of Peru’s companies, 1,425,848 firms as of Q3 2025, led by services and professional support activities.
SourceWhere Peru's inbound FDI comes from
National statistics, share of inbound foreign direct investment.
- United Kingdom18.0%
- Spain17.0%
- Chile12.0%
- United States11.0%
- Other42.0%
ProInversión, FDI capital-contribution stock at 31 December 2023, the latest country breakdown published.
Citing the Lima figures
The composite scores, ranks, weights and methodology are published under CC BY 4.0: reuse them, including commercially, with credit and a link to https://invest.pro-latam.org. The underlying indicators belong to their publishers, who are credited and linked wherever a figure appears. They are not part of the downloads, and this licence does not cover them. Read the CC BY 4.0 licence.
Pro Latam. (2026). ProLatam Latin American City Investment Index 2026 (Version 2026.5) [Data set]. https://invest.pro-latam.orgSource: Pro Latam Investment Hub, ProLatam Data Index 2026 (https://invest.pro-latam.org). Updated 2026-09-04.
Considering Lima for a market entry?
Pro Latam has been placing international companies in Latin America since 2010. The ranking is the public part of the work, and the rest is the part that depends on what you are actually trying to build.