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Peru Crypto Tax Guide

the Peru cryptocurrency taxation for 2026. The guide covers: the no specific crypto law — Peru does NOT have the dedicated cryptocurrency legislation as of 2026; the SUNAT guidance — the SUNAT (the "Superintendencia Nacional de Aduanas y de Administración Tributaria") has issued the administrative guidance treating the crypto gains as the "income" subject to the "Impuesto a la Renta" (the "IIT" at 8% to 30%); the exchange reporting requirements — the crypto exchanges operating in Peru must report the customer transactions to the SUNAT under the "AML/CFT regulations"; the mining as the business income — the crypto mining is treated as the "business activity" subject to the corporate income tax or the individual business income tax; there is no special crypto tax regime — the crypto assets are taxed under the general income tax rules.

Crypto Classification Under Peru Tax Law

• No specific crypto law (2026): Peru does NOT have the specific legislation for the cryptocurrency taxation as of the tax year 2026. The earlier legislative proposals (the "Proyecto de Ley de Criptoactivos") have NOT been enacted. The crypto assets are treated under the general "Income Tax Law" (the "Ley del Impuesto a la Renta") and the "SUNAT administrative guidance" (the "informes" and the "pronunciamientos").
• SUNAT guidance on crypto taxation: The SUNAT has issued the administrative guidance (the "Informe No. 000123-2021-SUNAT" and the subsequent clarifications) stating that: (a) the crypto assets are treated as the "intangible assets" (the "activos intangibles") for the tax purposes, (b) the gains from the crypto trading are subject to the "income tax" (the "Impuesto a la Renta") as the "capital gains" (the "ganancias de capital") or the "business income" (the "renta empresarial"), (c) the crypto transactions are subject to the "IGV" (the "Impuesto General a las Ventas" at 18%) if the seller is the "business entity" engaged in the regular crypto trading.
• No special crypto tax regime: Peru does NOT offer the special tax regime for the crypto assets — the "tax-free treatment" for the long-term holdings, the "crypto-to-crypto exemption", or the "de minimis exemption" for the small crypto transactions. ALL the crypto gains are potentially taxable under the general income tax rules.

Crypto Gains as Income — IIT 8% to 30%

• Individual income tax (IIT) on crypto gains: The crypto gains realised by the individual (the "persona natural") are subject to the "Impuesto a la Renta" at the progressive rates of: (a) 8% on the first 5 UIT of the taxable income, (b) 14% on 5 to 20 UIT, (c) 17% on 20 to 35 UIT, (d) 20% on 35 to 45 UIT, (e) 25% on 45 to 55 UIT, (f) 30% on the income exceeding 55 UIT. The crypto gains are added to the total annual income and taxed at the marginal rate.
• Characterisation of the gains: The SUNAT classifies the crypto gains as: (a) the "capital gains" (the "ganancias de capital") — the gains from the sale of the crypto assets held as the "investment" (the "inversión"), taxed as the "second-category income" (the "rentas de segunda categoría") at the flat rate of 5% on the net gain OR as the "other income" (the "rentas de fuente extranjera" if the exchange is overseas), (b) the "business income" (the "renta empresarial") — the gains from the frequent or the professional crypto trading, taxed at the progressive rates of 8% to 30%.
• Calculation of the gain: The crypto gain is calculated as: the "sale price in PEN" minus the "acquisition cost in PEN" (the "costo computable"). The acquisition cost is the "fair market value" at the time of the purchase, converted to PEN at the "exchange rate" (the "tipo de cambio") published by the SBS (the "Superintendencia de Banca, Seguros y AFP"). The "FIFO" (the "First-In-First-Out") method is typically used for the cost basis calculation.

Exchange Reporting Requirements

• Reporting obligations for the crypto exchanges: The crypto exchanges (the "plataformas de intercambio de criptoactivos") registered in Peru must: (a) register with the SUNAT and obtain the RUC, (b) report the customer transactions to the SUNAT under the "AML/CFT regulations" (the "Ley de Prevención del Lavado de Activos"), (c) provide the "annual information return" (the "Declaración Anual de Operaciones con Criptoactivos") listing the total transaction volume and the number of the customers.
• Information by the SUNAT: The SUNAT has the authority to request the information from the crypto exchanges under the "tax information exchange" (the "intercambio de información tributaria") powers. The exchanges must provide the data on: (a) the "customer identification" (the "identidad del cliente"), (b) the "transaction dates and amounts", (c) the "wallet addresses" (the "direcciones de billetera"), (d) the "fiat currency movements" in and out of the platform.
• Foreign exchanges: The crypto exchanges that are NOT registered in Peru but serve the Peruvian customers may also be subject to the reporting obligations under the "economic presence" rules. The Peruvian customers must self-report the crypto gains from the foreign exchanges on the annual tax return.

Mining as Business Income

• Crypto mining — business activity: The SUNAT treats the crypto mining (the "minería de criptoactivos") as the "business activity" (the "actividad empresarial") subject to the income tax. The mining income is the "fair market value" of the mined coins at the time of the receipt, converted to PEN. The miner may deduct the "business expenses" (the "gastos deducibles") — the electricity costs, the equipment depreciation, the rent, and the internet costs.
• Tax treatment of the miners: The individual miner (the "persona natural con negocio") reports the mining income as the "third-category income" (the "rentas de tercera categoría" — the "business income") at the progressive rates of 8% to 30%. The corporate miner (the "empresa") reports the mining income at the corporate tax rate of 29.5%. The mining equipment (the "ASIC miners" or the "GPU rigs") is depreciated over the useful life (typically 3 to 5 years).
• IGV on mining and related services: The crypto mining services and the mining equipment sales are subject to the "IGV" (the "Impuesto General a las Ventas") at 18%. The mining pool fees charged to the Peruvian miners by the foreign mining pools may be subject to the "reverse charge" IGV (the "IGV por inversión del sujeto pasivo").