Investment Policy Monitor
-
UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications

- Home >
- Investment Policy Monitor >
- Peru - Introduces new incentives for the textile and clothing sectors
Peru
Introduces new incentives for the textile and clothing sectors
22 Dec 2023On 22 December 2023, Peru adopted the Law No. 31969. Effective from 1 January 2024, this law introduces new measures to enhance competitiveness and job creation in several sectors, including textile, clothing, agriculture, irrigation, agro-export, and agro-industry.
The law introduces 2 types of tax incentives for the textile and clothing sector:
First, the law introduce a 20 per cent tax credit for reinvesting after-tax profits in 2024 through 2028. This benefit, subject to specific conditions, is exclusive to the textile and clothing industries. Re-investments must be directed towards purchasing assets for eligible textile and clothing activities.
Additionally, the law introduces a special depreciation scheme for machinery and equipment bought during 2024-2028, specifically for the textile and clothing sectors
-
Type:
- Promotion and facilitation (Investment incentives)
-
Industry:
- Manufacturing (Manufacture of textiles, wearing apparel, leather and related products)
-
Sources:
- El peruano, LEY QUE IMPULSA LA COMPETITIVIDAD Y EL EMPLEO EN LOS SECTORES TEXTIL, CONFECCIONES, AGRARIO Y RIEGO, AGROEXPORTADOR Y AGROINDUSTRIAL Y FOMENTA SU REACTIVACIÓN ECONÓMICA, https://busquedas.elperuano.pe/dispositivo/NL/2249422-1, 30 Dec 2023
-
UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications
