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Peru tax guide 2026
Peru splits the world in two: income from work climbs a 8-30% scale after a tax-free slice of 7 tax units (PEN 38,500 in 2026), while income from capital — rent, interest, gains — settles at an effective 5%. Dividends take 5% at source, bank-deposit interest is exempt through 2026, pensions are tax-free, and there is no wealth, inheritance or gift tax at all.
- Rate range
- 8% – 30% (work); effective 5% (capital)
- Key allowance
- 7 tax units (UIT) deductible — PEN 38,500 in 2026 — plus up to 3 UIT for listed expenses
- Tax year
- Calendar year
- Filing deadline
- First 3 months of the following year, staggered by tax-number digit
Taxes covered
- Income tax30%
Work and foreign income climb five bands from 8% to 30%; capital income sits outside the scale at an effective 5%.
- Dividend tax5%
Peruvian dividends carry a flat 5% final withholding; foreign dividends instead join the 8-30% work-income scale.
- Capital gains tax5% effective
Gains on securities and property pay 6.25% on 80% of the gain — an effective 5% — with the main home fully exempt.
- Crypto taxUnsettled / 8–30%
No dedicated crypto law — and the tax authority's own 2023 reading finds no basis to tax individuals' occasional gains under current rules, while an announced 5% codification stays unenacted.
- Social security11.5% / 13%
The employee's only mandatory charge is the pension: 13% to the national system or about about 12.5% all-in (10% account + ~2.5% insurance and commission) plus insurance to a private fund — health is on the employer.
- Inheritance tax0%
Peru has no inheritance, estate or gift tax at any level of government — and no wealth tax either.
- Withholding tax30%
Non-domiciled individuals face 30% on salaries and royalties, an effective 24% on professional fees, 5% on dividends and rents, and 4.99% on most interest.
Special regimes
- Capital income at 5%
Rent, interest and capital gains are taxed at 6.25% on 80% of the gross — an effective 5%, far below the work-income scale.
- Bank interest tax-free
Interest on deposits with the Peruvian financial system is exempt for individuals through 31 December 2026.
- No wealth, inheritance or gift taxes
Peru charges 0% on estates, gifts and net wealth — only a 3% municipal transfer tax touches property purchases.
- Pensions tax-free
Pensions arising from employment are exempt from income tax — including foreign pensions of residents.
- Main-home sales exempt
Selling your principal dwelling (or personal movable property) produces no taxable gain, as long as you are not in the property business.
Recent changes
- 2026-01The tax unit rose to PEN 5,500, lifting the 7-unit work-income deduction to PEN 38,500; rental income switched to a cash basis — tax now falls only on rent actually received.
- 2025-01The minimum wage rose to PEN 1,130 a month, which also sets the floor for pension-contribution calculations.
- 2024-01Copyright royalties of authors and translators on books became exempt for 3 years (2024-2026).