What changed in Peru

Peru signed the CARF crypto-reporting agreement in December 2025, its first exchange wave is not yet confirmed

Crypto tax and legal status

The crypto Travel Rule enters into force 1 August 2026, no de minimis

Crypto tax and legal status

Peru inverts the usual pattern, a foreign exchange is the expensive choice, not the cheap one

Crypto tax and legal status

There is no crypto tax law for individuals, and the honest answer is genuinely unsettled

Crypto tax and legal status

Crypto is legal but unregulated, the only binding regime is AML

Crypto tax and legal status

Corporate tax is 29.5 percent, with a further 5 percent dividend withholding on distributions

Moving your company

The SAC is a fast, fully foreign-ownable vehicle with no statutory minimum capital

Moving your company

No wealth tax, no inheritance tax, no gift tax and no exit tax, Peru's clean sheet

Leaving home: exit tax and ties

Naturalisation requires an in-person exam and takes 6 to 18 months with no administrative silence

Permanent residency and citizenship

The famous 2-year naturalisation is still current law, but it is racing an overdue decree that could close any week

Permanent residency and citizenship

The carne de extranjeria is the master key, and banking, not immigration, is the real bottleneck

Residency routes

There is no golden visa, the investor route needs 5 local jobs, not just capital

Residency routes

Permanent residence needs 3 years, but the absence test itself is contradicted across sources

Residency routes

Trabajador independiente is what remote workers actually use instead of the missing nomad visa

Residency routes

The rentista visa excludes remote work and freelance income, most nomads who think they qualify do not

Residency routes

High-altitude destinations are a real clinical risk and a common insurance exclusion trap

Healthcare coverage

No reciprocal health agreements exist, every visitor needs private insurance

Healthcare coverage

Spain has both pension totalization and a posted-worker detachment certificate

Social security

No totalization agreement for 12 of the roster means contributions in both places

Social security

Whether a home-office remote employee creates a permanent establishment is genuinely unresolved

Permanent establishment risk

A foreign company trips a Peru services permanent establishment after 183 days on one project

Permanent establishment risk

Foreign hiring is capped at 20 percent of headcount and 30 percent of payroll

Employer payroll obligations

A Peruvian employee costs materially more than 9 percent over base salary

Employer payroll obligations

The new UK-Peru treaty is in force but not yet effective, do not apply it to 2026 income

Personal income tax

13 of 16 roster nationalities have no tax treaty with Peru at all

Personal income tax

Portugal, Canada and Brazil get real Article 15 style treaty relief

Personal income tax

Undocumented wealth increases, not payroll audits, are SUNAT's real weapon

Personal income tax

Once domiciled, Peru taxes worldwide income on an 8-30 percent ladder, but foreign income and credits have real limits

Personal income tax

Article 9(f) makes Peru-based remote work Peru-source income, live in law, dormant in enforcement

Personal income tax

Non-domiciled independent services are taxed at an effective 24 percent

Personal income tax

Non-domiciled employment income is taxed at a flat 30 percent of GROSS, no deductions

Personal income tax

Losing Peru domicile splits into two routes, only one carries the delayed 1 January timing

Tax residency

183 days makes you domiciled, but only from the following 1 January, and the gap is expensive

Tax residency

Remote work on a tourist stamp is unregulated, not authorized and not banned

Right to work

The digital nomad visa exists in law and not in reality, correct this before anyone relies on it

Immigration and visa

Overstay is cheap in money, S/5.50 a day, but risks an entry ban

Immigration and visa

No tourist extensions for any roster nationality since DL 1582

Immigration and visa

Visa-free entry for the whole roster, with a 183-day legal ceiling and a 90-day typical stamp

Immigration and visa