Peru Tax & Investment Guides
16 guides covering Peruvian taxation, personal income tax (Renta 8-30%), corporate income tax (CIT 29.5%), IGV 18%, capital gains tax, property tax, and investment topics.
Personal Tax & Residency
Renta 8-30%, UIT 2026, and tax residency rules
VAT & Indirect Tax
IGV 18%, exemption threshold, and electronic billing
Business & Corporate Tax
CIT 29.5%, Mype 10%, R&D incentives
Investment & Savings
Capital gains 6.25-20%, dividends, and interest tax
Peru Capital Gains Tax Guide (CGT — Shares Exempt, Property 5–30%, Inflation Adjustment 2026)
Peru capital gains tax — gains on BVL-listed securities are NOT taxed (exempt since 2013 for individuals). Property gains taxed at 5% on first 3 UIT then progressive to 30%. No ST/LT distinction. Inflation adjustment allowed. All amounts in PEN.
Peru Investment Income Guide (Dividends 5% WHT, Interest 5–30% Progressive, ETF/Fund Income 2026)
Peru investment income taxation — dividends subject to 5% final WHT, interest income taxed at progressive IIT rates 8–30% (5% on certain bonds), capital gains on ETFs and mutual funds treated as ordinary income. All amounts in PEN.
Property & Wealth Tax
Predial, alcabala, and no net wealth tax
Peru Inheritance and Gift Tax Guide (No Inheritance Tax, Gifts Between Spouses/Lineal Exempt, Others at IIT Rates 2026)
Peru inheritance and gift taxation — no inheritance tax (abolished 2004). Gifts between spouses and lineal ascendants/descendants are exempt. Other gifts are taxed at the recipient's IIT rates (8–30%). All amounts in PEN.
Peru Property Tax Guide (Impuesto Predial 0.2–1%, Alcabala 3%, CGT on Property 5–30% 2026)
Peru property taxes — Impuesto Predial (annual municipal property tax) progressive 0.2% to 1% of cadastral value, Alcabala (transfer tax) 3% on purchase price exceeding 10 UIT, and capital gains on property sales at 5–30%. All amounts in PEN.
Peru Wealth Tax Guide (No Net Wealth Tax, Impuesto Predial 0.2–1% as Property Holding Tax 2026)
Peru's wealth tax situation — no net wealth tax exists. The Impuesto Predial (0.2–1% of cadastral value) is the closest equivalent, as a property-holding tax. No wealth tax, no net worth tax, and no solidarity surcharge on high net worth. All amounts in PEN.
Other Guides
Peru Business Registration Guide (SUNARP, RUC, SA, SAC, SRL, EIRL, MYPE/RUS 2026)
Peru business registration and incorporation for 2026 — SUNARP company registration, RUC tax registration, SA (Sociedad Anónima), SAC (Sociedad Anónima Cerrada), SRL (Sociedad de Responsabilidad Limitada), EIRL (individual), and the MYPE/RUS tax regimes based on the revenue.
Peru Cross-Border Tax Guide (183-Day Rule, Worldwide Income, DTA Network 2026)
Peru cross-border taxation — the 183-day rule (any 12-month period), worldwide income for tax residents, source-based taxation for non-residents, the DTA network with 10+ treaties, foreign tax credit, and the special regime for foreign workers. Rules for 2026.
Peru Crypto Tax Guide (No Specific Law, SUNAT Guidance, IIT 8-30% on Gains 2026)
Peru cryptocurrency taxation for 2026 — no specific crypto law, SUNAT guidance on crypto gains treated as income (IIT 8-30%), exchange reporting requirements, mining treated as business income, and no special crypto tax regime.
Peru Pension Guide (ONP National Pension, AFP Private Pension, Retirement Age 65 2026)
Peru pension system — ONP (Sistema Nacional de Pensiones, defined benefit) vs AFP (Sistema Privado de Pensiones, defined contribution). Retirement at age 65, early retirement for AFP, voluntary contributions, and SIS basic health coverage for 2026.
Peru Rental Income Guide (IIT 8-30%, 20% Deemed Deduction, 5% WHT 2026)
Peru rental income taxation for 2026 — the IIT at 8% to 30% progressive rates, the 20% deemed deduction on the gross rent (or the actual expenses), the 5% withholding tax (WHT) on the rent paid by the business tenants, and the tax reporting requirements for the individual landlords.
Peru Social Contributions Guide (ONP Pension, AFP Private, ESSALUD Health 2026)
Peru mandatory social contributions — ONP (public pension) at 13% employee, AFP (private pension) at ~12.5-13% total employee, ESSALUD (health) at 9% employer only. Rates and calculations for 2026 in PEN.
Peru Tax Filing Guide (Annual IR Filing, Monthly PDT, IGV Return, Clave SOL 2026)
Peru tax filing for 2026 — the annual Impuesto a la Renta (IR) filing by March 26 for the previous tax year, the monthly PDT (Programa de Declaración Telemática), the monthly IGV return, the SUNAT online portal, and the e-filing via Clave SOL.
Peru Tax Residency Guide (183-Day Rule, Domiciliado vs No Domiciliado, Center of Interests 2026)
Peru tax residency rules for 2026 — the 183-day presence test (any 12-month period), the domiciliado vs no domiciliado classification, the center of interests test, and the tax obligations based on the residency status.