Peru tax
Tax residence: More than 183 days in any 12-month period. No special regime for new residents in our records.
Checked against official sources on Change log
Tax residence
- More than 183 days in any 12-month period · Residence or stay in Peru of more than 183 calendar days makes a foreign individual domiciled (art. 7 b).
- The absence test (more than 183 days away in any 12 months) is how a person who is already domiciled loses that status; it is not the test for a new arrival.
- Domicile for income tax does not change the tax-domicile rules in the Código Tributario (art. 7 last paragraph).
Standard rules and foreign-source income
Standard rules
Peruvian income tax: domiciled and non-domiciled individuals
Progressive rates
Details
- Limit: PEN 5,500/yr ≈ $1,600
A foreigner who has lived or stayed in Peru for more than 183 calendar days in any 12-month period is domiciled and taxed on worldwide income; until then the foreigner is non-domiciled and pays income tax only on Peruvian-source income, at a flat 30% on employment income (Article 54), without the 7 UIT deduction or the progressive scale. 1 2 3 4
Taxed on
Peruvian-source income for non-domiciled individuals; labour income of non-domiciled individuals is taxed at 30% (Income Tax Law art. 54 g).
Who it applies to
- Domiciled: a foreign individual who has resided or stayed in Peru more than 183 calendar days during any period of 12 months (Income Tax Law art. 7 b).
- Non-domiciled: a foreigner who has not passed that mark.
- A domiciled person who cannot prove residence in another country stays domiciled until absent from Peru for more than 183 calendar days within any 12-month period.
Exclusions
- Foreign-source income of non-domiciled individuals is outside Peruvian tax.
Limits
- PEN 5,500 a year (≈ $1,600) · Value of the UIT for 2026; domiciled labour income is taxed on an 8% to 30% scale expressed in UIT, while non-domiciled labour income pays a flat 30%.
Days in the country
- More than 183 days in any 12-month period · Residence or stay in Peru of more than 183 calendar days makes a foreign individual domiciled (art. 7 b).
Tax residence
The absence test (more than 183 days away in any 12 months) is how a person who is already domiciled loses that status; it is not the test for a new arrival.
Visas
No visa quality sets the tax domicile.
Other taxes
VAT and social contributions not covered.
Checked against official sources on Change log
Standard rules
Peru income tax: domiciled persons taxed on worldwide income, labour scale 8-30% on 2026 UIT of S/ 5,500
Worldwide income
Details
- On: Worldwide taxable income of domiciled persons
- Limit: PEN 5,500/yr ≈ $1,600
Peru taxes all taxable income of persons considered domiciled in the country, whatever the nationality or the location of the income source; employment and professional income of domiciled individuals is taxed on a cumulative scale of 8%, 14%, 17%, 20% and 30% (above 45 UIT, S/ 247,500 in 2026) after a fixed deduction of 7 UIT. A foreign individual becomes domiciled after more than 183 days of residence or stay in any 12-month period. 1 3 4 5 6
Taxed on
Worldwide taxable income of domiciled persons; Peruvian-source income of non-domiciled persons. Labour income (fourth and fifth category) is taxed on annual net income after a fixed deduction of 7 UIT and up to 3 UIT of further supported deductions, at the Article 53 scale expressed in UIT.
Who it applies to
- Foreign natural persons who have resided or stayed in Peru more than 183 calendar days during any period of 12 months are domiciled (art. 7 lit. b).
- Peruvian nationals with domicile under common law are domiciled (art. 7 lit. a).
Exclusions
- No exemption or deferral for foreign-source income of newly arrived foreigners appears in arts. 6-7.
- Natural persons lose domiciled status when they acquire residence in another country and leave Peru, provable under the regulation; if foreign residence cannot be proved they keep it until absent more than 183 days in a 12-month period.
Limits
- PEN 5,500 a year (≈ $1,600) · Value of the UIT (tax unit) for 2026 (Supreme Decree 301-2025-EF); the scale is expressed in UIT.
- PEN 27,500 a year (≈ $8,010) · 8% on net labour income up to 5 UIT (S/ 27,500 in 2026).
- PEN 110,000 a year (≈ $32,000) · 14% on the part above 5 UIT up to 20 UIT (S/ 110,000).
- PEN 192,500 a year (≈ $56,000) · 17% on the part above 20 UIT up to 35 UIT (S/ 192,500).
- PEN 247,500 a year (≈ $72,100) · 20% on the part above 35 UIT up to 45 UIT (S/ 247,500); 30% on the part above 45 UIT.
- PEN 38,500 a year (≈ $11,200) · Fixed annual deduction of 7 UIT from gross labour income (S/ 38,500 in 2026); a gross income not above this amount is not subject to employer withholding.
- PEN 16,500 a year (≈ $4,800) · Additional deduction of up to 3 UIT (S/ 16,500 in 2026) for supported expenses, applied by the worker in the annual return.
Days in the country
- More than 183 days in any period of 12 months · Residence or stay in Peru by a foreign natural person makes the person domiciled (art. 7 lit. b)
Tax residence
Domicile for income tax does not change the tax-domicile rules in the Código Tributario (art. 7 last paragraph).
Visas
Tax domicile follows days of stay or residence, not visa category.
Other taxes
Employee pension contribution: 13% of remuneration to the national pension system (ONP); workers may instead join the private pension system (AFP), where contribution, commission and insurance premium depend on the manager. VAT is not covered.
Checked against official sources on Change log
VAT, social security and other taxes
- VAT and social contributions not covered.
- Employee pension contribution: 13% of remuneration to the national pension system (ONP); workers may instead join the private pension system (AFP), where contribution, commission and insurance premium depend on the manager. VAT is not covered.
Questions people ask
When do you become a tax resident in Peru?
More than 183 days in any 12-month period (Residence or stay in Peru of more than 183 calendar days makes a foreign individual domiciled (art). The absence test (more than 183 days away in any 12 months) is how a person who is already domiciled loses that status; it is not the test for a new arrival.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (6)
Official sources
- Ley del Impuesto a la Renta (TUO), Capítulo II - De la base jurisdiccional del impuesto, arts. 6-7 · Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · checked 2026-10-12
- Concepto de No domiciliado — Personas · SUNAT · checked 2026-10-10
- Ley del Impuesto a la Renta, Capítulo VII: Tasas del impuesto (arts. 53 and 54) · Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · checked 2026-10-10
- Valores de la UIT: S/ 5,500 for 2026 (D.S. 301-2025-EF) · Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · checked 2026-10-10
- Tasa y cálculo del aporte al SNP-ONP: 13% of accrued remuneration · Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · checked 2026-10-10
- Calcular el impuesto a la renta de quinta categoría: 7 UIT deduction and 8/14/17/20/30% scale · Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · checked 2026-10-10