Peru Inheritance Tax — No Inheritance Tax in Peru
Peru does not impose an inheritance tax. Heirs receive 100% of the estate. Compare how much tax the same estate would pay in the US, UK, Japan, Chile, and Colombia.
Peru Inheritance Tax 2026
Peru is one of the few countries with no inheritance tax. When a person dies, the estate passes to heirs through a Sucesión Indivisa (undivided succession) process. While there is no inheritance tax, heirs must pay Impuesto a la Renta on any income generated by inherited assets (e.g., rental income from inherited property, dividends from inherited shares).
The chart below compares what the same estate would pay in inheritance or estate taxes in other countries.
Peru Inheritance Tax Calculator 2026 — No Inheritance Tax in Peru
Peru has NO inheritance tax. Compare inheritance tax rates across countries: Peru 0%, Chile 25%, Colombia 10%, UK 40%, US 40%, Japan 55%. Free calculator.
Peru has NO inheritance tax. Heirs pay only Impuesto a la Renta on income generated by inherited assets (e.g., rental income). The estate passes as a Sucesión Indivisa until distributed.
International Inheritance Tax Comparison
How much tax would the same estate pay in different countries?
Country Details
| Country | Tax Type | Top Rate | Inheritance Tax | Net to Heirs | Effective Rate |
|---|---|---|---|---|---|
| 🇵🇪 Peru | No inheritance tax | 0% | S/ 0 | S/ 500,000 | 0% |
| 🇨🇱 Chile | Impuesto a la Herencia 25% | 25% | S/ 125,000 | S/ 375,000 | 25% |
| 🇨🇴 Colombia | Impuesto a la Herencia 10% | 10% | S/ 50,000 | S/ 450,000 | 10% |
| 🇬🇧 UK | Inheritance Tax 40% | 40% | S/ 70,000 | S/ 430,000 | 14% |
| 🇺🇸 US | Estate Tax 40% | 40% | S/ 0 | S/ 500,000 | 0% |
| 🇯🇵 Japan | Inheritance Tax up to 55% | 55% | S/ 275,000 | S/ 225,000 | 55% |