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Peru
Latin America
Lucky Nomads World Index
67.21 / 100
Global rank
#89
Corporate tax
29.5%
Personal tax
30%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.5 / 10
- Affordability Index7.8 / 10
- Entry Ease Index6.5 / 10
- Tax Freedom Index5.5 / 10
- WiFi Index7.7 / 10
- Admin Ease Index6.4 / 10
- Healthcare Index7.6 / 10
- City Comfort Index7.3 / 10
- WeatherComfort Index6.9 / 10
- Banking Index6.2 / 10
- GeoStability Index6.7 / 10
- Justice & Order Index5.6 / 10
- Quality of Life Index7.0 / 10
- Open Society Index5.9 / 10
- Flight Index3.8 / 10
- Environmental Quality Index6.4 / 10
- English Index4.8 / 10
- Wealth Protection Index7.7 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.0 / 10
- Market Depth Index6.9 / 10
- ClimateShield Index7.5 / 10
Country snapshot
- Capital
- Lima
- Population (approx.)
- 33,000,000
- Area (km²)
- 1,285,216 km²
- Currency code (ISO 4217)
- PEN
- Currency name
- Peruvian sol
- Main airport IATA code
- LIM
- Airport name
- Jorge Chávez International Airport
General facts
- Minimum monthly cost
- From $1,000/month
- Main languages
- Spanish
- Jurisdiction type
- Country
- Region
- Latin America
- Web TLD
- .pe
- Phone calling code
- +51
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 29.5%Very highWorldwide
- Marginal PIT (personal income tax)
- 30%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies taxed on worldwide income. Foreign tax credit available unilaterally, capped at the effective Peruvian rate on the same income. Controlled Foreign Company (CFC) rules apply to passive income of foreign subsidiaries since the 2013 reform. Peru participates in the OECD Pillar Two Inclusive Framework but has not enacted a Qualified Domestic Minimum Top-up Tax (QDMTT) as of mid-2026, leaving multinational groups above EUR 750M consolidated revenues exposed to top-up tax abroad.
Headline 29.5 percent under the General Regime (TUO LIR, DS 179-2004-EF). Mining, oil and gas face additional surcharges (Special Mining Tax IEM, royalties). Sectoral regimes lower effective rates: Amazonía 5 or 10 percent (Ley 27037), Agraria 15 percent below 1,700 UIT (Ley 31110), ZED exemption in initial years (Ley 27688), ZEEP 0 percent for 5 years (Ley 32449). RMT applies 10 percent on the first 15 UIT for SMEs (DL 1269).
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Resident individuals taxed worldwide after 183 days of presence in 12 months, effective from the next calendar year. Foreign tax credit available unilaterally. Foreign-source pensions of jubilación, montepío and invalidez are permanently inafecta under TUO LIR article 18 inciso d. No wealth tax, no inheritance tax, no gift tax. Dividends from Peruvian companies subject to 5 percent withholding tax (final).
Top marginal 30 percent applies above 45 UIT (S/ 247,500 in 2026 with UIT at S/ 5,500, around USD 67,000). Progressive schedule: 8 percent above the basic 7 UIT exemption (S/ 38,500), 14 percent up to 20 UIT, 17 percent up to 35 UIT, 20 percent up to 45 UIT, 30 percent thereafter. Non-residents flat 30 percent on Peruvian-source income. Second-category capital income (stocks, rentals) taxed at effective 5 percent.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Régimen Tributario de Promoción de la Inversión en la Amazonía
AvailableSectoral and territorial regime granting reduced corporate income tax rates of 5 or 10 percent (versus 29.5 percent under the general regime) and…
Régimen Tributario Especial para el Sector Agrario y de Riego, Agroexportador y Agroindustrial
AvailableSectoral corporate tax regime for agriculture, livestock, agroexport and agroindustry outside Lima Metropolitana and Callao.
Zonas Especiales de Desarrollo (ZED) y Zona Franca de Tacna (Zofratacna)
AvailableNetwork of four operational free zones (Zofratacna, ZED Paita, ZED Ilo, ZED Matarani) and four in implementation (Tumbes, Loreto, Puno, Cajamarca)…
Zonas Económicas Especiales Privadas (ZEEP)
AvailablePrivately administered special economic zones created by Ley N 32449 of September 2025, with implementing Reglamento DS N 005-2026-MINCETUR.
Régimen MYPE Tributario del Impuesto a la Renta (RMT)
AvailableSimplified tax regime for micro and small businesses (MYPE) with annual net revenues up to 1,700 UIT (S/ 9,350,000 at the 2026 UIT of S/ 5,500).
Régimen Especial del Impuesto a la Renta (RER)
AvailableSimplified turnover-based regime for natural and legal persons in commerce, industry and services with annual net revenues or purchases up to S/…
Nuevo Régimen Único Simplificado (NRUS)
AvailableLump-sum micro-business regime for natural persons (sole proprietors) and EIRL in commerce or services to final consumers, with monthly fixed quota…
For individuals
Inafectación del Impuesto a la Renta sobre pensiones de jubilación, montepío e invalidez
AvailablePermanent statutory inafectación of Peruvian Personal Income Tax on annuities and pensions arising from personal work, including retirement…
You either qualify for Peru's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Peru. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Peru lists several residency and mobility routes across residence by investment, work (employer sponsored), work (self sponsored), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Calidad Migratoria Inversionista Residente
Work (employer sponsored)
2 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Calidad Migratoria Designado Residente
- Available
Calidad Migratoria Trabajador Residente
Work (self sponsored)
2 programmesSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Acuerdo de Residencia MERCOSUR (Calidad Migratoria por Convenios Internacionales)
- Available
Residencia Temporal Andina por Estatuto Migratorio Andino
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Calidad Migratoria Rentista Residente
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Calidad Migratoria Familiar de Residente / Familiar de Nacional
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Peru.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index7.8 / 10Competitive cost of living
- WiFi Index7.7 / 10Reliable remote-work internet
- Wealth Protection Index7.7 / 10Strong wealth protection index
Weakest dimensions
- Flight Index3.8 / 10
- English Index4.8 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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