| ASM | Artisanal and small-scale mining |
| BEPS | Base erosion and profit shifting |
| CIT | Corporate income tax |
| CTS | Severance savings accounts (Compensación por tiempo de servicios) |
| EET | Exempt–Exempt–Taxed tax treatment |
| ENAHO | National Household Survey (Encuesta Nacional de Hogares) |
| EsSalud | The Social Health Insurance (Seguro Social de Salud) |
| ETR | Effective tax rate |
| FHTP | Forum on Harmful Tax Practices |
| GDP | Gross domestic product |
| IGV | Value added tax (Impuesto General a las Ventas) |
| ILO | International Labour Organization |
| IMF | International Monetary Fund |
| INEI | Institute of Statistics and Informatics (Instituto Nacional de Estadística e Informática) |
| ISC | Excise Tax (Impuesto Selectivo al Consumo) |
| LAC | Latin America and the Caribbean |
| LME | London Metal Exchange |
| MEF | Ministry of Economy and Finance (Ministerio de Economia y Finanzas) |
| MILA | Integrated Latin American Market (Mercado Integrado Latinoamericano) |
| MINCETUR | Ministry of Foreign Trade and Tourism (Ministerio de Comercio Exterior y Turismo) |
| MINEM | Ministry of Energy and Mines (Ministerio de Energía y Minas) |
| MNEs | Multinational enterprises |
| MYPE | Small and Medium Enterprise (Micro y Pequeña Empresa) |
| NRUS | New United Simplified Tax Regime (Nuevo Régimen Único Simplificado) |
| PIT | Personal income tax |
| PRODUCE | Ministry of Production (Ministerio de la Producción) |
| QDMTT | Qualified Domestic Minimum Top-up Tax |
| REINFO | Integral Registry of Mining Formalization (Registro Integral de Formalización Minera) |
| RER | Special Income Tax Regime (Régimen Especial de la Renta) |
| RG | General regime for business taxation (Regimen General) |
| RMT | SME Tax Regime (Régimen MYPE Tributario) |
| RUC | Unified Taxpayer Registry (Registro Único de Contribuyentes) |
| SIS | The Integral Health Insurance (Seguro Integral de Salud) |
| SME | Small and medium-sized enterprise |
| SSC | Social security contribution |
| SUNAFIL | National Superintendence of Labour Inspection (Superintendencia Nacional de Fiscalización Laboral) |
| SUNAT | National Superintendence of Customs and Tax Administration (Superintendencia Nacional de Aduanas y de Administración Tributaria) |
| TE | Tax expenditure |
| TEE | Taxed–Exempt–Exempt tax treatment |
| UIT | Tax Unit Value (Unidad Impositiva Tributaria) |
| VAT | Value added tax (Impuesto General a las Ventas – IGV) |
| ZED | Economic development zones (Zonas Económicas del Desarrollo) |
| ZEEP | Special privately-operated economic zones (Zonas Económicas Especiales Privadas) |
OECD Tax Policy Reviews: Peru 2026
