Calculadora Ganancia de Capital — Peru Capital Gains Tax

Calcula el impuesto a las ganancias de capital (CGT) en Perú. Tasas progresivas de 5% a 30% para bienes inmuebles según UIT. Las ganancias por venta de acciones están EXENTAS.

Peru Capital Gains Tax 2026

Property: Capital gains on real estate are taxed at progressive rates from 5% to 30%, calculated based on UIT (Unidad Impositiva Tributaria) brackets. An inflation adjustment (ICT or Índice de Corrección Monetaria) can reduce the taxable gain.

Shares: Capital gains from the sale of shares traded on the Lima Stock Exchange (BVL) are EXEMPT from capital gains tax.

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Calculadora Ganancia de Capital Perú 2026 — Peru Capital Gains Tax Calculator

Calcula el impuesto a las ganancias de capital en Perú. Propiedad inmueble 5-30% progresivo por UIT, acciones EXENTAS. Ajuste por inflación (ICT). Calculadora gratuita.

Inflation factor (20202026): 1.09x
Peru CGT 2026:
  • Property: 5%–30% progressive on UIT-based brackets
  • Shares: EXEMPT from capital gains tax
  • ICT (Inflation adjustment) available for property
Capital GainS/ 100,000
Adjusted Gain (ICT)S/ 109,00020.4 UIT
Capital Gains TaxS/ 18,897
Effective Rate18.9%
Net Gain (After Tax)S/ 81,103

Tax Breakdown by Bracket

Tax at Different Gain Levels

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