3D

GIMP is a tool for manipulation of 2D bitmap images. However it can create 3-dimensional effects.

Perspective Tool

 * Found in the toolbar, Perspective allows a 2D image to be distorted in a way that implies it is on a plane, being shifted in relation to the viewer. Photoshop Comparison: 3D menu options.
 * GIMP 2.10, when released, will feature the Unified Transform tool, which includes Perspective (by pulling on the diamond in the corner).