Peru Tax Residency Guide

183-Day Presence Test — Any 12-Month Period

• 183 days in any continuous or discontinuous 12-month period: The individual is considered the "tax resident" (the "domiciliado") in Peru if the individual is physically present in Peru for 183 days or more in any 12-month period (the "cualquier período de 12 meses"). The 183-day count includes: (a) the "continuous presence" — the consecutive days spent in Peru, (b) the "discontinuous presence" — the total days from multiple visits within the 12-month period. The day of arrival and the day of departure each count as one day in Peru.
• Rolling 12-month window: Unlike the Taiwan system that uses the calendar year, Peru uses the "rolling 12-month window" — the test is applied to ANY 12-month period, not the fixed tax year. For example: the individual present in Peru for 100 days from March 2025 to February 2026 and 90 days from September 2025 to August 2026 may meet the 183-day threshold in the overlapping 12-month period.
• Consequences of the residency: The individual who meets the 183-day test is treated as the "domiciliado" for the tax purposes and is subject to the "Impuesto a la Renta" (the "Income Tax") on the "worldwide income" (the "renta mundial") at the progressive rates of 8% to 30% for the individuals. The resident must file the annual tax return (the "Declaración Jurada Anual del Impuesto a la Renta") reporting the worldwide income.

Center of Interests Test (Centro de Intereses Vitales)

• Vital interests in Peru: The individual may be treated as the "tax resident" (the "domiciliado") even if the physical presence is less than 183 days if the "center of vital interests" (the "centro de intereses vitales") is in Peru. The "center of vital interests" is determined by: (a) the "family ties" (the "vínculos familiares") — the spouse and the minor children residing in Peru, (b) the "economic ties" (the "vínculos económicos") — the primary business activities, the substantial investments, or the permanent employment in Peru, (c) the "habitual residence" (the "residencia habitual") — the individual maintains the permanent home in Peru and the stay abroad is temporary.
• Application of the test: The SUNAT (the tax authority) applies the "center of interests test" on the case-by-case basis. The individual with the family in Peru AND the business operations in Peru is likely to be treated as the resident even if the travel patterns show the presence of less than 183 days. The individual who maintains the permanent residence in Peru (the "vivienda permanente") is presumed to have the center of interests in Peru.
• Burden of proof: The individual claiming the "non-resident" status (the "no domiciliado") bears the burden of proving that the center of interests is NOT in Peru. The evidence may include: (a) the "foreign residence permit" (the "residencia extranjera"), (b) the "foreign employment contract", (c) the "foreign bank accounts and investments", (d) the "family ties abroad".

Domiciliado vs No Domiciliado

• Domiciliado (Tax Resident): The "domiciliado" is the individual who: (a) meets the 183-day presence test, OR (b) has the center of vital interests in Peru. The domiciliado is taxed on the "worldwide income" (the "renta mundial") at the progressive rates of 8% to 30%. The domiciliado is entitled to: (a) the "personal deduction" (the "deducción personal") of up to 7 UIT (approximately S/ 36,050 for 2026) per year, (b) the "foreign tax credit" for the taxes paid abroad, (c) the "deduction for the voluntary pension contributions" up to 20% of the annual income.
• No Domiciliado (Non-Resident): The "no domiciliado" is the individual who does NOT meet the 183-day test AND does NOT have the center of interests in Peru. The no domiciliado is taxed ONLY on the "Peru-source income" (the "renta de fuente peruana") at the flat withholding rates: (a) the employment income — 30% (the "tasa de retención"), (b) the dividends — 5%, (c) the interest — 4.99% to 30%, (d) the royalties — 30%. The no domiciliado is NOT entitled to the personal deductions or the foreign tax credit.
• Change of the residency status: The individual who moves to Peru from abroad becomes the "domiciliado" from the date of the arrival (if the center of interests test is met) or after the 183rd day of the presence. The individual who leaves Peru permanently becomes the "no domiciliado" after: (a) the departure from Peru, (b) the notification to the SUNAT, (c) the proof of the new foreign residence (the "residencia fiscal extranjera").

FAQs

Does the 183-day count include the partial days?

Yes. The day of the arrival in Peru and the day of the departure from Peru EACH count as one full day for the 183-day test. The "transit" through Peru (the airport transit without the immigration clearance) does NOT count as the day of presence.

Can the individual be the resident in Peru and another country simultaneously?

Yes. The individual may be the "dual resident" under the domestic laws of both Peru and another country. The "tie-breaker rules" under the DTA (if applicable) determine the "treaty residency" based on: (a) the "permanent home" (the "vivienda permanente"), (b) the "center of vital interests", (c) the "habitual abode" (the "estancia habitual"), (d) the "nationality" (the "nacionalidad").

What are the reporting obligations for the new residents?

The new resident (the "domiciliado") must: (a) register with the SUNAT as the "tax resident" through the "RUC" (the "Registro Único de Contribuyentes"), (b) report the "foreign assets" (the "activos en el extranjero") exceeding 5 UIT on the "annual sworn statement" (the "Declaración Jurada Anual"), (c) file the annual tax return reporting the worldwide income.