Peru Taxes for Foreigners: 183-Day Rule & Rates
Guides · Peru
Key Facts
- — Peruvian tax residency starts after 183 days in any 12-month period.
- — Residents pay progressive income tax rates from 8% to 30% on worldwide income.
- — Non-residents pay tax only on Peruvian-source income at flat rates.
- — Tax residency takes effect on January 1 of the year after crossing 183 days.
- — The ITF tax rate is 0.005% of each financial transaction value.
- — Peru’s IGV value-added tax rate is 18%, including 2% municipal promotion tax.
Who Is a Peruvian Tax Resident?
A foreign national becomes a Peruvian tax resident, called a domiciliado, after being physically present in Peru for more than 183 calendar days within any 12-month period. This is according to Chambers Global Practice Guides in August 2026.
Arrival and departure days both count. Temporary absences of up to 183 days do not break continuity, as TaxProsRated noted in June 2026.
Once you exceed the 183-day threshold, tax residency generally takes effect on January 1 of the following fiscal year. This is according to NVC Abogados in May 2026.
Under Article 8 of the Income Tax Law, a change of status takes effect only from 1 January of the following tax year. If you complete 183 days at any point in a calendar year, you are taxed as a resident from 1 January of the year after that, not from the day you crossed the threshold.com explained in July 2026.
Your immigration status or civil domicile does not determine tax residency. SUNAT, Peru’s tax authority, applies only the presence test under the Income Tax Law, as PeruContable clarified in July 2026.
Worldwide Income vs. Peruvian-Source Income
Once you are a tax resident, Peru taxes your worldwide income. This means income earned both in Peru and abroad, according to NVC Abogados in February 2026.
Non-residents are taxed only on Peruvian-source income, as Global Investments noted in June 2026.
For U.S. citizens, worldwide income becomes taxable in Peru starting January 1 of the year after you meet the 183-day test.
This is as NVC Abogados stated in January 2026.
This applies to all foreign nationals, not just Americans.
There is no grace period for new residents. Worldwide income is taxable from the first tax year of residence, as Jetseen compared with Chile in August 2026.
Income Tax Rates for Residents
Residents pay progressive income tax on worldwide income at rates of 8%, 14%, 17%, 20%, and 30%. This is according to TaxProsRated in June 2026.
The top rate applies to annual taxable income above 45 UIT, approximately PEN 247,500 (US$66,000), as the same source detailed.
Most Peruvian-source investment income for residents is taxed at a flat 5%, according to Chambers Global Practice Guides in August 2026.
Rental income and capital gains also fall under the progressive rates or the 5% investment rate. No precise figures for 2026 have been published.
The RUC Number and SUNAT Filing
Foreigners must register for a Peruvian taxpayer ID, called RUC (Registro Único de Contribuyentes), with SUNAT once they have taxable activities. This is according to Expat.com in July 2026.
You can apply in person with a Carné de Extranjería, passport, or other accepted ID, as SUNAT explained in December 2025.
For online registration, you need a mobile phone, email, start date of activities, fiscal address, and your main economic activity code. This is as SUNAT detailed.
Annual income tax returns are filed via SUNAT’s calendar. The exact 2026 deadlines were not published in the retrieved sources.
Article 7 of the Income Tax Law does provide a route out: domicile is lost when you acquire residence in another country and leave Peru, evidenced by the relevant documents. Article 8 states that domicile is lost on departure once that evidence is in place.
This is as CountryTaxCalc noted in May 2026.
ITF: Tax on Financial Transactions
The Impuesto a las Transacciones Financieras (ITF) is a tax on financial transactions in local or foreign currency through the Peruvian financial system. This is according to SUNAT in December 2025.
The rate is 0.005% of the total value of each taxable transaction, as SUNAT stated.
In practice, banks automatically deduct S/0.05 per S/1,000 moved, as PeruGestiona explained in May 2026. This rate has been unchanged for several years, according to Comparabanca in July 2026.
The ITF applies to many bank transfers and deposits, but some operations are exempt, as SUNAT’s guidance notes.
IGV: Value-Added Tax
Peru’s main value-added tax, IGV (Impuesto General a las Ventas), is 18%. This consists of 16% IGV plus 2% Impuesto de Promoción Municipal.
It applies to sales of goods, services, and imports, as OpenAccountants noted in June 2026.
Foreigners pay IGV on taxable purchases just like residents, as SUNAT explained. There is no special exemption for non-residents on local consumption.
Property Tax and Other Local Taxes
Property tax in Peru is primarily a municipal tax, assessed annually as impuesto predial. The exact rates depend on the property value and municipality, but no
Non-residents who own property in Peru are subject to the same municipal property tax as residents, as the same source noted.
Double-Taxation Treaties and Home-Country Filing
If you are a U.S. citizen or European resident, you may still owe taxes in your home country.
This applies even if you are a Peruvian tax resident, according to NVC Abogados in January 2026.
For U.S. citizens, the IRS taxes worldwide income regardless of where you live.
Foreign tax credits may offset Peruvian taxes, as NVC Abogados explained.
European filers should check their home country’s rules, as
Peru participates in the OECD Common Reporting Standard (CRS). Foreign financial institutions report accounts held by Peruvian tax residents to SUNAT, as Unit-Linked noted in June 2026.
Common Mistakes Newcomers Make
A frequent mistake is misunderstanding the rolling 12-month 183-day rule. Some assume it applies only to a calendar year, which can trigger residency earlier than expected.
This is as Immio warned in August 2026. Another error is focusing on visa status rather than tax residency.
Tax residency is determined independently, as PeruContable clarified.
Many newcomers fail to anticipate worldwide-income taxation once resident, especially on foreign investment accounts subject to CRS reporting, as Unit-Linked noted. This can lead to undeclared offshore income and penalties.
In the initial months before becoming resident, Peruvian-source employment income may be taxed at a flat 30% rate. This can be higher than the progressive rates, as SUNAT explained in April 2026.
Exact Fees and Who Charges Them
The ITF (Impuesto a las Transacciones Financieras) is a tax on financial transactions in Peru. SUNAT sets the rate at 0.005% of the total value of each taxable transaction (SUNAT, 19 Dec 2025).
Banks automatically deduct ITF at S/0.05 per S/1,000 moved, which equals the 0.005% rate (PeruGestiona, 29 May 2026). This rate has remained unchanged for several years (Comparabanca, 15 Jul 2026).
The IGV (Impuesto General a las Ventas) is Peru’s main value-added tax. As of 25 Apr 2026, the IGV rate is 18%.
This consists of 16% IGV plus 2% Impuesto de Promoción Municipal (SUNAT, 25 Apr 2026).
Foreigners pay IGV on taxable transactions just like residents (SUNAT, 25 Apr 2026). Property tax, known as impuesto predial, is assessed by municipalities (SUNAT, 25 Apr 2026).
Step-by-Step Timeline for Tax Residency
A foreigner becomes a Peruvian tax resident after being physically present for more than 183 calendar days within any 12-month period (Chambers, 11 Aug 2026). Arrival and departure days count (TaxProsRated, 8 Jun 2026).
Once the 183-day threshold is exceeded, tax residency takes effect on 1 January of the following fiscal year (NVC Abogados, 9 May 2026). If you reach 183 days by 30 June, residency applies from the next tax year.
If after 30 June, it applies from the year after that (Expat.com, 14 Jul 2026).
In the year of departure, if you met the 183-day test, you file as a resident for the full year (CountryTaxCalc, 1 May 2026). Worldwide income is taxable for the resident period (CountryTaxCalc, 1 May 2026).
Article 7 of the Income Tax Law does provide a route out: domicile is lost when you acquire residence in another country and leave Peru, evidenced by the relevant documents. If you meet the test in a year, you are treated as resident for that full year (CountryTaxCalc, 1 May 2026).
Documents and How They Are Legalised
To obtain a RUC (Registro Único de Contribuyentes) as a natural person, a foreigner must present one of the following: Carné de Extranjería, Carné de Identidad from the Ministry of Foreign Affairs, Permiso Temporal de Permanencia card, or a passport with appropriate migratory status (SUNAT, 6 Dec 2025).
You also need a completed Formulario 2119 and proof of fiscal address if different from the ID (SUNAT, 6 Dec 2025). For virtual registration, you need a DNI (for Peruvians), mobile phone, email, start date of activities, fiscal address, main economic activity code, profession code if applicable, and chosen tax regime (SUNAT, 6 Dec 2025).
Documents do not require legalisation for RUC purposes, but they must be valid and current (SUNAT, 6 Dec 2025). For other legal matters, legalisation may be needed,
Frequently Asked Questions
How many days in Peru make me a tax resident? You become a Peruvian tax resident after being physically present for more than 183 calendar days within any 12-month period. Arrival and departure days both count. Temporary absences of up to 183 days do not break continuity.
When does Peruvian tax residency start? Tax residency takes effect on January 1 of the following fiscal year after you exceed the 183-day threshold. If you reach 183 days by June 30, residency applies from the next tax year; if after June 30, it applies from the year after that.
What income is taxed in Peru for residents? Once you are a tax resident, Peru taxes your worldwide income, meaning income earned both in Peru and abroad. Non-residents are taxed only on Peruvian-source income. There is no grace period for new residents.
What are the income tax rates for residents in Peru? Residents pay progressive income tax on worldwide income at rates of 8%, 14%, 17%, 20%, and 30%. The top rate applies to annual taxable income above 45 UIT, approximately PEN 247,500 (US$66,000). Most Peruvian-source investment income for residents is taxed at a flat 5%.
Do foreigners need a RUC number in Peru? Yes, foreigners must register for a Peruvian taxpayer ID, called RUC, with SUNAT once they have taxable activities. You can apply in person with a Carné de Extranjería, passport, or other accepted ID. For online registration, you need a mobile phone, email, start date of activities, fiscal address, and your main economic activity code.
What is the ITF tax rate in Peru? The ITF (Impuesto a las Transacciones Financieras) is a tax on financial transactions in Peru. The rate is 0.005% of the total value of each taxable transaction. In practice, banks automatically deduct S/0.05 per S/1,000 moved.
| Item | Detail | Source |
|---|---|---|
| Residency threshold | More than 183 days in any 12-month period | Chambers, Aug 2026 |
| Residency effective date | January 1 of the following year | NVC Abogados, May 2026 |
| Resident taxation | Worldwide income | NVC Abogados, Feb 2026 |
| Non-resident taxation | Peruvian-source income only | Global Investments, Jun 2026 |
| Income tax rates (residents) | 8% to 30% progressive | TaxProsRated, Jun 2026 |
| Investment income rate (residents) | 5% on most Peruvian-source | Chambers, Aug 2026 |
| ITF rate | 0.005% per transaction | SUNAT, Dec 2025 |
| IGV rate | 18% (16% + 2%) | SUNAT, Apr 2026 |
Sources: Chambers Global Practice Guides, NVC Abogados, Expat.com, TaxProsRated, SUNAT, PeruGestiona, OpenAccountants, CountryTaxCalc, NomadTaxCalc, Global Investments, PeruContable, Unit-Linked, Jetseen, Jarnias & Cyril, Comparabanca, Immio.
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