Expat Tax Residency in Peru — Rates, Rules & Filing

Key points

Foreign nationals in Peru become tax residents after more than 183 days in any 12-month period; the change takes effect on 1 January of the following year. Residents pay progressive income tax of 8 to 30 percent on worldwide income. Non-residents pay 30 percent flat on Peru-source income only. Capital gains on shares and real estate carry a 5 percent effective rate. Authority: SUNAT.

Peru taxes individuals based on domicile status, a distinction that carries sharply different consequences for residents versus non-residents. Understanding when and how residency is acquired is the starting point for any cross-border filing analysis in Peru.

What is the 183-day rule and when does residency take effect?

A foreign national becomes domiciled in Peru for tax purposes after residing or remaining in the country for more than 183 calendar days within any 12-month period. This is established under Article 7(b) of Peru's Texto Unico Ordenado de la Ley del Impuesto a la Renta (TUO-LIR), administered by SUNAT. Crucially, the change in domicile status does not apply immediately on day 184. The condition of being domiciled is assessed at the start of each fiscal year, so a person who crosses the 183-day threshold during 2025 will not be treated as a Peru tax resident until 1 January 2026. This one-year lag affects how employers withhold and how individuals should track their time in country. PwC Tax Summaries -- Peru Residence, last reviewed 21 January 2026

How are residents taxed on worldwide income?

Once domiciled, individuals pay progressive income tax on worldwide income using five brackets indexed to the Unidad Impositiva Tributaria (UIT). The 2026 UIT is 5,500 Peruvian soles (PEN). A standard personal deduction of 7 UIT (38,500 PEN) applies before brackets begin. An additional 3 UIT deduction is available for qualifying property, professional-services, hotel, and restaurant expenses.

Annual taxable income (UIT multiples)	Annual taxable income (PEN, approx.)	Rate
Up to 5 UIT	Up to 27,500	8%
5 to 20 UIT	27,500 to 110,000	14%
20 to 35 UIT	110,000 to 192,500	17%
35 to 45 UIT	192,500 to 247,500	20%
Over 45 UIT	Above 247,500	30%

PwC Tax Summaries -- Peru Taxes on Personal Income, last reviewed January 2026

How are non-residents taxed on Peru-source income?

Foreign nationals who have not yet met the 183-day threshold are non-domiciled for Peru tax purposes and pay income tax only on Peru-source income. The rate is a flat 30 percent applied to gross income with no deductions or credits permitted. This applies to employment income earned for services performed in Peru, fees for professional services rendered in Peru, rental income from Peru-located property, and other categories enumerated under TUO-LIR. The non-resident rate is the same 30 percent top-bracket rate that domiciled residents face only on their highest earnings -- making early-year residency acquisition relevant for higher earners.

What rates apply to capital gains?

Peru taxes capital gains at substantially lower effective rates than ordinary income. Gains from the transfer of shares, bonds, and other securities listed on the Lima Stock Exchange (Bolsa de Valores de Lima) are subject to an effective 5 percent rate for domiciled individuals. Capital gains from the sale of real property by both domiciled and non-domiciled individuals are also taxed at an effective income tax rate of 5 percent. These rates apply as final withholding or direct payment obligations through SUNAT's online platform. For securities sold outside Peru by non-domiciled individuals, a 30 percent rate applies, creating a meaningful distinction based on where the transaction occurs.

PwC Tax Summaries -- Peru Income Determination

What filing and registration obligations apply to residents?

Domiciled individuals with income above the personal exemption threshold must file an annual income tax return (Declaracion Jurada Anual) through SUNAT's online portal. For the 2025 tax year the filing window ran from 27 May to 10 June 2026, with the specific date determined by the last digit of the taxpayer's RUC (Registro Unico de Contribuyentes). Obtaining a RUC is required before filing; foreign nationals register at a SUNAT Taxpayer Service Center and must present a Migratory Movement Certificate from Peru's migration authority. SUNAT certificates of residence -- needed to invoke double-taxation agreements -- are issued within 25 working days for individuals and are valid indefinitely from the date of issue (Superintendency Resolution No. 000141-2024/SUNAT).

SUNAT International Taxation -- Residence Certificates

Peru's rules interact with double-taxation agreements where they exist. Peru has signed tax treaties with Canada, Chile, Brazil, Mexico, South Korea, Switzerland, and Portugal, among others. Residents who also have filing obligations in another treaty country should obtain a SUNAT residence certificate before invoking treaty benefits, as financial institutions and foreign tax authorities require it.

For a broader view of Peru's tax system -- including corporate income tax at 29.5 percent, VAT at 18 percent, and employer social-security contributions -- see the Peru country overview. For jurisdiction-by-jurisdiction comparisons across Latin America, the Latin America tax hub lists comparable summaries for Brazil, Mexico, Chile, Colombia, and Argentina.

Residency determination carries material consequences for worldwide-income obligations and can affect years beyond the year in which the 183-day threshold is crossed. The rules above reflect published SUNAT guidance and PwC Tax Summaries as of June 2026; tax law changes with regulation and individual circumstances vary. Consult a qualified tax professional registered with SUNAT or licensed in your home jurisdiction before making residency or filing decisions.

Frequently asked

How many days in Peru trigger tax residency for a foreign national?

More than 183 calendar days within any 12-month period, under Article 7(b) of Peru's TUO de la Ley del Impuesto a la Renta. The count covers days of presence in Peru regardless of purpose. Temporary absences of up to 183 days within a 12-month period do not break continuity of residence. Both arrival and departure days are generally counted toward the threshold. Source: SUNAT / PwC Tax Summaries (January 2026).

When does Peru residency actually take effect after crossing the 183-day threshold?

Not immediately. Peru assesses domicile status at the start of each fiscal year, so the change takes effect on 1 January of the year following the year in which the 183-day threshold was exceeded. A foreign national who crosses 183 days in September 2025 is not treated as domiciled until 1 January 2026. This lag also means non-resident withholding may apply in the intervening months. Source: PwC Tax Summaries Peru Residence, last reviewed January 2026.

What income tax rate does Peru apply to foreign nationals before they become residents?

A flat 30 percent applied to gross Peru-source income, with no deductions or personal exemptions permitted. This rate applies to employment income for services performed in Peru, professional fees, rental income from Peru-located property, and other categories listed in Peru's income tax law (TUO-LIR). The rate is the same as the top progressive bracket for residents but applies from the first sol of Peru-source income. Source: PwC Tax Summaries Peru Taxes on Personal Income.

What is the top personal income tax rate for Peru residents, and at what income level does it apply?

30 percent on annual taxable income exceeding 45 UIT (247,500 PEN in 2026, roughly 65,000 USD). Four lower brackets apply from 8 percent. A standard personal exemption of 7 UIT (38,500 PEN) is deducted before brackets begin, and an additional 3 UIT deduction is available for qualifying property and professional-service expenses. The 2026 UIT value is 5,500 Peruvian soles. Source: SUNAT; PwC Tax Summaries Peru.

How does Peru tax capital gains for residents -- shares and real estate?

An effective 5 percent rate applies to capital gains from shares and other securities traded on the Lima Stock Exchange (Bolsa de Valores de Lima) for domiciled individuals, and a 5 percent effective rate applies to real estate capital gains for both domiciled and non-domiciled individuals. Securities sold outside Peru by non-domiciled individuals are taxed at the standard 30 percent non-resident rate. These rates are withheld at source or paid directly via SUNAT's online system. Source: PwC Tax Summaries Peru Income Determination.