Americas · PEN
Peru
Reviewed 2026-06-21
Top income tax
30%
Self-employed SS
No
VAT
18%
Capital gains
5%
Exit tax
No
Nomad visa
No
60
/ 100
Tax efficiency52
Ease to enter50
Ease to exit81
Cost of living87
Internet58
English25
Peru taxes residents on worldwide income at progressive rates from 8 percent up to 30 percent, with residency triggered after 183 days of presence in any 12 month window. There is no wealth tax, no inheritance or gift tax, and no individual exit tax, while capital gains on most assets carry a low effective rate near 5 percent. A digital nomad visa was legislated but is not yet operational, so foreign solopreneurs typically use the investor or resident worker route via a Peruvian company.
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate8%
Top rate threshold$66,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate13%
Employer SS rate9%
Indirect & other taxes
VAT standard rate18%
Capital gains rate5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate29.5%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index36
Internet speed252 Mbps
English proficiencyLow
Civil liberties65
Sources
- PwC Worldwide Tax Summaries — Peru Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — Peru Individual Other Taxes (social security, VAT)
- PwC Worldwide Tax Summaries — Peru Corporate Taxes on Corporate Income
- PwC Worldwide Tax Summaries — Peru Individual Residence
- Numbeo — Cost of Living in Peru
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.