Peru
South America
Peru's famous two-year path to citizenship under Ley 26574 is still current law, though a pending five-year rule is waiting on its regulation to publish. The digital nomad visa created in 2023 was never added to the Migraciones application system and cannot actually be applied for, and crossing 183 days makes you tax domiciled only from the following 1 January, so the interim period is taxed at a flat 30 percent of gross income with no deductions.
General information
This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.
At a glance
Remote-work friendliness
Nomad visa
No dedicated nomad visa
Standard visa-free days
90 daysfor many nationalities
Tax complexity
Labor law strength
Healthcare access
Employer complexity
Common risks
Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.
The digital nomad visa exists in law only, Migraciones never built the application process for it
Non-domiciled income is taxed flat at 30 percent of gross with no deductions until residency status updates the following January
13 of 16 roster nationalities have no tax treaty with Peru at all
Framework memberships
- Bahamas South and Central American visa-free list, 3-month cap
Treaty relationships
What NaVi has mapped between Peru and other countries. None known means no data yet - not proof that no treaty exists.
- None known
Tax treaty with Australia
Peru, no tax treaty with Australia
- None known
Tax treaty with Belgium
Peru, no tax treaty with Belgium
- In force
Tax treaty with Brazil
Peru, Brazil double taxation agreement
- In force
Tax treaty with Canada
Peru, Canada double taxation agreement
- None known
Tax treaty with France
Peru, no tax treaty with France
- None known
Tax treaty with Germany
Peru, no tax treaty with Germany
- None known
Tax treaty with Indonesia
Peru, no tax treaty with Indonesia
- None known
Tax treaty with Italy
Peru, no tax treaty with Italy
- None known
Tax treaty with Netherlands
Peru, no tax treaty with the Netherlands
- None known
Tax treaty with Poland
Peru, no tax treaty with Poland
- In force
Tax treaty with Portugal
Peru, Portugal double taxation agreement
- None known
Tax treaty with Singapore
Peru, no tax treaty with Singapore
- Signed, not in force
Tax treaty with Spain
Peru, Spain tax treaty, signed but never ratified
- None known
Tax treaty with United Arab Emirates
Peru, no tax treaty with the United Arab Emirates
- In force
Tax treaty with United Kingdom
Peru, United Kingdom double taxation agreement, new treaty
- None known
Tax treaty with United States
Peru, no tax treaty and no totalization agreement with the United States
- None known
Social security agreement with Australia
- None known
Social security agreement with Belgium
- In force
Social security agreement with Brazil
Peru, Brazil social security coordination (CMISS)
- In force
Social security agreement with Canada
Peru, Canada social security agreement
- None known
Social security agreement with France
- None known
Social security agreement with Germany
- None known
Social security agreement with Indonesia
- None known
Social security agreement with Italy
- None known
Social security agreement with Netherlands
- None known
Social security agreement with Poland
- In force
Social security agreement with Portugal
Peru, Portugal social security coordination (CMISS)
- None known
Social security agreement with Singapore
- In force
Social security agreement with Spain
Peru, Spain social security agreement
- None known
Social security agreement with United Arab Emirates
- None known
Social security agreement with United Kingdom
- None known
Social security agreement with United States
- In force
Immigration agreement with Brazil
Mercosur Residence Agreement, Peru's accession
Rule coverage
38 rules in the engine for this country.
Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.