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Jurisdiction overview

Tax in Peru

Last reviewed: · by TaxProsRated editorial

Key points

Peru's SUNAT administers a six-band UIT-indexed personal income tax (0–30%), a 29.5% general CIT with tiered SME and agribusiness reductions, and an 18% IGV (VAT) augmented by the unique Sistema de Detracciones anti-fraud deposit mechanism, across a calendar year with RUC-staggered filing deadlines.

Peru at a Glance

30%
PIT top rate
(above 52 UIT)
29.5%
General CIT rate
(net taxable profit)
18%
IGV combined rate
(16% IGV + 2% IPM)
11
Active DTAs
+ Andean Community

Persona Spotlight

CONTADOR
Meet Alejandro — Lima-based independent consultant
Alejandro provides IT consulting services to Peruvian and international clients. As a Category Four (independent professional) taxpayer, his gross income is subject to the progressive PIT after the 7-UIT exemption. He issues electronic Comprobantes de Pago, files monthly PDT 621 declarations staggered by his RUC ending digit, and reconciles annually on SUNAT's cronograma. Cross-border digital-service contracts with foreign clients raised IGV reverse-charge questions following Decreto Legislativo 1623. His Contador Publico Colegiado (CPC) handles the annual reconciliation and monthly compliance calendar.

Tax Authority — SUNAT

Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT) is the autonomous public entity under the Ministry of Economy and Finance that administers Peru's unified tax and customs systems. The merger of SUNAT (taxes) and ADUANAS (customs) in 2002 created a single authority with nationwide reach through regional intendencias. The Intendencia de Principales Contribuyentes Nacionales (IPCN) serves large taxpayers — known as PRICOS (Principales Contribuyentes) — with dedicated audit teams and specialist compliance teams.

Filings flow through the SUNAT online portal (sunat.gob.pe) and the SOL (Sistema de Operaciones en Linea) using a CLAVE SOL credential issued on RUC registration. SOL enables electronic declaration submission, payment, and certificate retrieval. Disputes progress through SUNAT internal review (recurso de reclamacion), then the Tribunal Fiscal at first appellate instance, and finally the Poder Judicial (Salas Especializadas en lo Contencioso Administrativo) on questions of law.

The credentialed Peruvian accounting profession is Contador Publico Colegiado (CPC), regulated by the Junta de Decanos de Colegios de Contadores Publicos del Peru (JDCCPP) under Ley 28951. Lawyers (Abogado) from the Colegio de Abogados handle tax-controversy representation.

Filing system
SOL portal + CLAVE SOL credential
Large taxpayer unit
IPCN — PRICOS designation
Credentialed profession
Contador Publico Colegiado (JDCCPP)

Tax Year and Filing Calendar

Peru's tax year is the calendar year (1 January – 31 December) for both individuals and corporates. SUNAT publishes the cronograma de vencimientos annually in the Diario Oficial El Peruano via Resolucion de Superintendencia. Deadlines are staggered by the last digit of each taxpayer's RUC (Registro Unico de Contribuyentes), spreading the filing load across roughly two weeks in late March and early April.

Obligation Form / System Typical window Stagger mechanism
Annual personal income return PDT Form Virtual 710 Late Mar – early Apr RUC last digit 0–9
Annual corporate income return PDT Form Virtual 710 Late Mar – early Apr RUC last digit 0–9
Monthly IGV + income pre-payment PDT 621 12th–22nd of following month RUC last digit 0–9
Electronic invoice registers (SIRE/RVIE) SIRE platform Monthly, integrated Real-time / monthly close
Sistema de Detracciones deposit SUNAT-controlled account Within 5 business days of payment Per-invoice trigger

Tax-Year Ribbon

Peru — Calendar Year Tax Timeline Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Monthly IGV + income pre-payment (PDT 621) — RUC-staggered 12th–22nd of each month Annual Returns Detracciones — deposit within 5 days of each qualifying payment (year-round) SIRE/RVIE electronic registers — monthly close (year-round) Annual return (Mar–Apr, RUC-staggered) Monthly pre-payments (year-round) Detracciones deposits Deadlines within each window are further staggered by RUC last digit — consult the SUNAT cronograma de vencimientos published each year in El Peruano. UIT for 2024: PEN 5,150. Set annually by MEF — confirm for each tax year before computing UIT-indexed amounts.

Residency Rules

Under Article 7 of the LIR, an individual is a Peruvian tax resident if they are either (a) a Peruvian national, or (b) a foreign national physically present in Peru for more than 183 days in any 12-month period. The residency onset for foreign nationals is 1 January of the year following the year in which the 183-day threshold is crossed — there is no split-year or partial-year mechanism.

Residents are taxed on worldwide income. Non-residents pay 30% flat withholding tax on Peruvian-source income (treaty rates apply). Peruvian nationals retain tax residency until they have not been physically present for at least 184 days in a 12-month period AND have filed an affirmative SUNAT departure notification with documentary support of foreign tax residency.

Residents (worldwide income)
  • All Peruvian nationals
  • Foreign nationals: from 1 Jan of year after 183-day threshold crossed
  • Progressive PIT on all income sources
  • Annual reconciliation via cronograma
Non-residents (source income only)
  • 30% flat WHT on Peruvian-source income
  • Treaty residents: reduced rates apply
  • Foreign nationals in year of arrival (before 1 Jan onset)
  • Peruvian nationals after affirmative SUNAT departure notice

Personal Income Tax — UIT-Indexed Brackets

Peru applies a progressive personal income tax on Categories Four (independent professionals) and Five (salaried employment) income. Brackets are indexed in UIT (Unidad Impositiva Tributaria), set at PEN 5,150 for 2024. The first 7 UIT of net annual income (~PEN 36,050) are exempt.

Peru PIT Brackets — UIT-Indexed (UIT = PEN 5,150 for 2024) 0–7 UIT 0% exempt 7–12 UIT 8% 12–27 UIT 14% 27–42 UIT 17% 42–52 UIT 20% >52 UIT 30% Capital income: 6.25% net or 5% gross | Dividends WHT 5% | Property gains 5% flat Cat. 5 employment: monthly withholding (Quinta Categoria), annual reconciliation UIT fixed annually by MEF; verify current value when computing brackets.

Corporate Income Tax

29.5%
General Regime
Net taxable profit. Applicable to most corporates. Loss carryforward: System A (4-yr) or System B (50% cap, no limit).
15% → 20%
Agribusiness (Law 31110)
Regimen Agrario. 15% now, rising progressively to 20% by 2028. Replaces prior regime after 2020–21 protests.
10% / 29.5%
MYPE Tributario (RMT)
10% on first 15 UIT + 29.5% above. Revenue under 1,700 UIT (~PEN 8.76M). SME-focused regime.
1.5%
RER (Regimen Especial)
1.5% of monthly net revenue. For micro-enterprises qualifying under the RER eligibility thresholds.
Flat fee
RUS (Regimen Unico Simplificado)
Fixed monthly fee for very small taxpayers at PEN 5,000–8,000/month revenue. Simplest tier.
>50%
Mining/Hydrocarbons (effective)
29.5% CIT + royalty (1–12%) + IEM (2–8.4%) on operating margin. Combined rate exceeds 50% for high-margin mines.

Withholding tax rates (non-residents): Dividends 5% | Royalties 30% default | Technical services 15% net / 30% gross | Interest 4.99–30% by counterparty class. Treaty rates apply where in force.

Transfer pricing: Article 32-A LIR follows OECD principles. Master-file + local-file + CbCR mandatory for groups above PEN 2,300 UIT consolidated revenue.

Pillar Two: Not yet transposed. Peru signed OECD framework. QDMTT/IIR/UTPR legislation pending. In-scope MNE groups monitor for developments.

IGV (VAT) and Detracciones

The Impuesto General a las Ventas (IGV) is 16%, plus the Impuesto de Promocion Municipal (IPM) at 2% — combined 18% on most supplies. Excise (ISC) applies additionally to alcohol, tobacco, fuels, vehicles, and certain luxuries.

Supply / category IGV rate Notes
Standard goods and services 18% 16% IGV + 2% IPM combined
Exports of goods and services 0% Zero-rated; input credits refundable
Educational services (accredited) Exempt Ministry of Education-accredited institutions only
Medical services Exempt Qualifying healthcare services
Residential rental Exempt Residential use; commercial rental taxable
Basic agricultural products (original state) Exempt Unprocessed primary agricultural goods
Cross-border digital services (B2C) 18% DL 1623 (2024–2025): overseas providers register + remit IGV on B2C digital services
Sistema de Detracciones — Peru's unique IGV compliance mechanism
Payers on qualifying transactions (typically 4–15% of the invoice value) must deposit the withheld amount into a SUNAT-controlled account in the supplier's name within 5 business days. The supplier uses funds from this account exclusively to pay future SUNAT obligations. Sectors affected include construction, transport, agricultural services, and professional services above thresholds. The mechanism creates a direct working-capital impact: a substantial portion of incoming payments is immobilized in the SUNAT account pending offset. Foreign investors and suppliers frequently encounter this mechanism without warning on first engagement with Peruvian counterparties.

Electronic invoicing: Comprobantes de Pago Electronicos mandatory for most taxpayers since 2018. SIRE/RVIE (Sistema Integrado de Registros Electronicos) progressively replaces legacy registers through 2024, integrating the Registro de Ventas e Ingresos and Registro de Compras into SUNAT's real-time data infrastructure.

Cryptoassets

SUNAT Informe 084-2022 — Classification Framework
Occasional individual trading
5% gross
or 6.25% on net. Category Two capital income. Fact-specific determination — frequency, volume, tools used, professional-grade activity all considered.
Regular trading / mining / staking
29.5%
Category Three business income. Plus 5% dividend WHT on distribution. Mining/staking = Category Three by default.
No dedicated crypto law enacted. SBS AML supervision active. CASP licensing framework pending. Bill 1042/2021 and successors advancing through Congress. CRS adopted 2018 — offshore crypto exchange data now exchanged. NFTs and stablecoins treated case-by-case under the same framework pending dedicated rules.

Treaty Network

Peru has approximately 11 active bilateral double tax agreements plus the Andean Community multilateral Decision 578 framework covering Bolivia, Colombia, Ecuador, and Peru. Peru ratified the OECD MLI on 1 May 2024, with modifications entering force from 1 September 2024 — the Principal Purpose Test (PPT) now applies across covered treaties. Note: Peru has no bilateral DTA with the United States.

Peru Treaty Network Andean Community Decision 578 + 11 bilateral DTAs Peru 11 DTAs Brazil Chile Canada Korea Mexico Japan Port. Swiss Spain Colom- bia Bolivia Bilateral DTA (9 partners) Andean Community Decision 578 (multilateral)

MLI note: PPT (Principal Purpose Test) applies across covered DTAs from 1 September 2024. Norma XVI GAAR also applies domestically — arrangements must have genuine economic substance.

Andean Community Tax Cohort

Andean and Latin American Tax Archetypes — Cohort Context TYPE A — Simplified/Flat TYPE B — Territorial TYPE C — Worldwide Multi-band (Andean Community core) TYPE D — High-rate + Social TYPE E — Special Regimes Panama (territorial) Paraguay (10% flat) Uruguay (territorial) Costa Rica El Salvador Guatemala PERU YOU ARE HERE Colombia (AC) Ecuador (AC) Bolivia (AC) Chile (up to 40%) Brazil (up to 27.5%) Argentina (up to 35%) Venezuela Mexico (Maquiladoras) Honduras (special zones) Nicaragua (free zones) AC = Andean Community member (Decision 578 multilateral relief) Peru: most complex AC member 6-band UIT-indexed PIT + Detracciones + multi-tier SME CIT

Peru is the most structurally complex of the Andean Community cohort — the six-band UIT-indexed PIT, the unique Sistema de Detracciones, and the multi-tier SME CIT stack (General / RMT / RER / RUS) place it at the complex end of the regional spectrum.

Currency

PEN
Sol (Peruvian Sol) — floating rate
Managed by Banco Central de Reserva del Peru (BCRP). Tax amounts, UIT, and thresholds are all denominated in PEN. Transfer pricing adjustments, foreign-currency transactions, and cross-border royalty payments involve Article 61 LIR exchange-difference rules. Foreign-currency gains/losses are generally Category Three business income or Category Two capital income depending on the taxpayer's regime.

Key Pitfalls

Pitfall 1 — Delayed residency onset for foreign nationals
Foreign nationals meeting the 183-day physical-presence threshold in one year become Peruvian tax resident only from 1 January of the following year. There is no split-year or partial-year mechanism. A foreign national arriving in March and meeting the 183-day threshold by September of Year 1 is still technically non-resident for the entire Year 1 — but will be fully resident from 1 January of Year 2 on worldwide income. Many assignees and their employers miss this rule, leading to incorrect Year 1 withholding and Year 2 global-income-inclusion surprises.
Pitfall 2 — RUC-staggered cronograma: missed digit slots create cascade penalties
Each taxpayer's due dates depend on the last digit of their RUC. The cronograma spans roughly two weeks, and missing the RUC-specific slot — even by one day — triggers late-filing penalties (50% of UIT) plus TIM default interest accruing daily. Multi-entity groups with different RUC endings have staggered internal deadlines requiring separate compliance calendars per entity.
Pitfall 3 — Sistema de Detracciones: working-capital trap for new entrants
Payers in affected sectors must deposit 4–15% of gross invoice amounts into a SUNAT-controlled account in the supplier's name within 5 business days. These funds are frozen until applied against future SUNAT obligations. Foreign investors and overseas service providers engaging Peruvian counterparties for the first time routinely receive 85–96% of contracted invoice value with no advance warning. The mechanism is unique to Peru and not analogous to standard VAT withholding in other jurisdictions.
Pitfall 4 — PRICOS designation and heightened audit exposure
Taxpayers crossing the PRICOS (Principales Contribuyentes) thresholds face assignment to the IPCN with dedicated specialist audit teams, more frequent transfer-pricing documentation reviews, and stricter scrutiny of intercompany arrangements. Growth-stage businesses approaching the thresholds should engage specialist Contador Publico Colegiado counsel before the designation triggers.
Pitfall 5 — Agribusiness rate trajectory under Law 31110
The Regimen Agrario reduced CIT rate of 15% is rising progressively to 20% by 2028. Investors modelling long-term agribusiness returns in Peru must incorporate the rate trajectory into financial projections rather than assuming current rates persist. The Law 31110 framework was politically contentious and subject to modification risk.
Pitfall 6 — Cross-border digital services IGV (Decreto Legislativo 1623)
Overseas SaaS platforms, streaming services, and e-commerce operators providing B2C digital services to Peruvian end-users are required to register with SUNAT and remit 18% IGV under DL 1623, effective 2024–2025. Many overseas providers were caught unprepared by the rapid rollout. Non-registration exposes providers to SUNAT enforcement and Peruvian payers to reverse-charge exposure.
Pitfall 7 — Norma XVI GAAR: substance-over-form applied aggressively
Norma XVI of the Tax Code Preliminary Title is one of Latin America's more aggressive general anti-avoidance rule frameworks. Reactivated in 2018–2019, it applies substance-over-form analysis to any arrangement where the predominant purpose is tax reduction without genuine economic substance. Combined with the OECD MLI PPT applying from 1 September 2024, arrangements that were previously considered acceptable may now attract SUNAT recharacterisation.
Pitfall 8 — Andean Community Decision 578 gaps vs bilateral OECD-Model treaties
Decision 578 provides multilateral relief among Bolivia, Colombia, Ecuador, and Peru, but the framework is less comprehensive than typical bilateral OECD-Model treaties. Provisions on PE definitions, service-income attribution, and royalty characterisation differ from OECD-Model defaults. Practitioners working on intra-Andean-Community flows should not assume full OECD-Model DTA coverage.
Pitfall 9 — Crypto occasional vs regular trading: Category Two vs Three classification
SUNAT Informe 084-2022 creates a fact-specific distinction between occasional trading (Category Two, 5%/6.25%) and regular trading (Category Three, 29.5%). High-frequency crypto traders whose pattern involves dedicated tools, professional-grade analytical activity, and high volume risk Category Three classification with a substantially higher effective rate and additional IGV compliance obligations.

Filing Decision Flow

Peru — Income Tax Filing Path Income in Peru? Tax resident? No Non-resident: 30% WHT on PE income Yes Resident: Worldwide income — PIT Category check: 1-5 income type + UIT bracket Annual return — PDT 710 RUC-staggered, Mar–Apr Monthly IGV + pre-payment (PDT 621) runs parallel year-round. Detracciones apply per qualifying invoice. Foreign nationals: residency onset = 1 Jan of year AFTER 183-day threshold crossed.

Verified Firms in Peru

TaxPros Rated lists 14 verified tax-professional firms for Peru. Each listed firm has been reviewed for active registration and publicly available credential information. Firms serving Peru typically hold credentials as Contador Publico Colegiado regulated by the JDCCPP, or maintain specialist practices in transfer pricing, mining taxation, or international tax. Listings below are ordered by TaxPros Rated match score and are independent editorial selections — no firm has paid for ranking position.

Firm cards are rendered by the page template from the verified firms database.

Sources

  1. SUNAT — Superintendencia Nacional de Aduanas y de Administracion Tributaria (sunat.gob.pe) — primary authority for all tax obligations, cronograma, SOL portal, and IGV compliance.
  2. Decreto Supremo 179-2004-EF — Texto Unico Ordenado de la Ley del Impuesto a la Renta (TUO LIR) — primary PIT and CIT legislation.
  3. Decreto Supremo 055-99-EF — Texto Unico Ordenado de la Ley del IGV e ISC — primary VAT and excise legislation.
  4. Ministerio de Economia y Finanzas del Peru (mef.gob.pe) — treaty list, UIT annual setting, and fiscal framework.
  5. PwC Tax Summaries — Peru individual and corporate (taxsummaries.pwc.com/peru) — secondary comparative reference.
  6. Codigo Tributario — Decreto Supremo 133-2013-EF (TUO) — penalty framework, SOL periods, GAAR (Norma XVI).
  7. Decreto Legislativo 1623 — Cross-border digital services IGV (2024) — reverse-charge mechanism for non-resident digital service providers.

Frequently asked

Who is the Peruvian tax authority?

Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT), an autonomous public entity under the Ministry of Economy and Finance, administers Peru's tax and customs systems following the 2002 merger. SUNAT operates regional intendencias plus the IPCN for large taxpayers (PRICOS). Filings flow through the SUNAT online portal and the SOL system using a CLAVE SOL credential. Contador Publico Colegiado regulated by JDCCPP is principal credentialed profession.

When is the Peruvian annual return due?

Personal and corporate annual returns are filed on a SUNAT-published cronograma de vencimientos staggered by the last digit of the RUC, generally late March through early April of the following year. Monthly tax obligations are due on the cronograma staggered by RUC last digit, typically the 12th-22nd of the following month. SIRE/RVIE replacing legacy registers through 2024.

Who is a Peruvian tax resident?

Peruvian nationals are residents. Foreign nationals are residents from 1 January of the year following 183-plus days physical presence in any 12-month period (no split-year). Residents are taxed on worldwide income; non-residents on Peruvian-source income at 30 percent final withholding (treaty rates apply). Peruvian-citizen residency lost only after affirmative SUNAT-notification plus 184-day-absence.

What are the Peruvian personal income tax rates?

Progressive 0 percent on first 7 UIT (~PEN 36,050), then 8/14/17/20/30 percent across UIT-indexed bands. UIT set annually at PEN 5,150 for 2024. Capital income generally 6.25 percent on net or 5 percent on gross. Capital gains on immovable property at 5 percent flat (first-residence exemption available). Dividend withholding at 5 percent. Salaried employees Quinta Categoria withholding by employer.

How does Peru's corporate tax work?

Corporate income tax is 29.5 percent on net profit under the General Regime. Agribusiness rate is 15 percent under Law 31110 (progressive to 20 percent by 2028). MYPE Tributario (RMT) regime: 10 percent on first 15 UIT, 29.5 percent above for revenue under 1,700 UIT. RER applies to micro-enterprises at 1.5 percent monthly. Mining/hydrocarbons CIT plus royalty plus IEM combined exceeds 50 percent effective. Loss carryforward 4 years (System A) or 50 percent of net income (System B). Pillar Two delayed.

What is the Peruvian VAT rate?

IGV (VAT) is 16 percent plus 2 percent IPM (municipal promotion tax) - combined 18 percent. Excise (ISC) on alcohol, tobacco, fuels, vehicles, luxuries. Comprobantes de Pago Electronicos universally mandatory. Sistema de Detracciones anti-fraud withholding-and-deposit mechanism unique to Peru. Reverse-charge on cross-border digital services from 2024-2025 under Decreto Legislativo 1623. SIRE/RVIE replacing legacy registers.

How does Peru tax cryptoassets?

No dedicated crypto law. SUNAT Informe 084-2022 establishes: regular trading is Category Three business income at 29.5 percent; occasional individual trading is Category Two capital income at 5 percent gross or 6.25 percent net. Mining and staking are Category Three business income. CASPs operate under SBS AML supervision; dedicated CASP licensing pending. Bill 1042/2021 and successors progressively considered.

How many tax treaties does Peru have?

Approximately 11 active double tax treaties (Brazil, Chile, Canada, Korea, Mexico, Portugal, Switzerland, Spain limited, Japan, others). Peru is a member of the Andean Community Decision 578 multilateral: Bolivia, Colombia, Ecuador, Peru. MLI ratified 1 May 2024, in force from 1 September 2024 (PPT applies). SOL 4 years standard; 6 years no return; 10 years fraud.

Major tax firms in Peru

Verified directory of the largest accounting + tax practices operating in Peru. Listings are entity-level reference cards — claim flow is open to firm representatives.

Find a tax pro in Peru

Browse credentialed pros serving Peru — filter by specialty, language, and credential type.

Browse the Peru directory

Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

  1. [1]SUNAT - Tax and Customs Administration of Peru (opens in new tab)
    SUNAT - Superintendencia Nacional de Aduanas y de Administracion Tributaria · accessed
  2. [2]Decreto Supremo 179-2004-EF - Texto Unico Ordenado de la Ley del Impuesto a la Renta (TUO LIR) (opens in new tab)
    SUNAT / Ministerio de Economia y Finanzas del Peru · accessed
  3. [3]Decreto Supremo 055-99-EF - Texto Unico Ordenado de la Ley del IGV e ISC (opens in new tab)
    SUNAT / Ministerio de Economia y Finanzas del Peru · accessed
  4. [4]Convenios para evitar la doble imposicion vigentes (opens in new tab)
    Ministerio de Economia y Finanzas del Peru · accessed
  5. [5]Peru - Individual and Corporate Tax Summaries (opens in new tab)
    PwC · accessed
  6. [6]Codigo Tributario - Decreto Supremo 133-2013-EF (TUO) (opens in new tab)
    SUNAT / Ministerio de Economia y Finanzas del Peru · accessed
  7. [7]Decreto Legislativo 1623 - Cross-border digital services IGV (2024) (opens in new tab)
    Gobierno del Peru · accessed
Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in Peru as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.

TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.