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Capital gains tax in Peru 2026
Capital gains are second-category income: the tax is 6.25% applied to 80% of the gain, so the effective rate is 5% whether you sold shares, bonds or an investment property.
Selling your principal dwelling or personal movable property is not a taxable event at all — and selling 3 or more properties in a year flips you into business taxation at 29.5%.
At a glance
- top rate
- 5% effective (29.5% once property dealing becomes habitual)
- entry band
- 0% on the main home and personal effects
- tax year basis
- Calendar year; 5% advance payments where nothing was withheld
- filing deadline
- Annual return in the first 3 months
- residency basis
- Domiciled: worldwide gains; exchange-listed foreign securities can net against Peruvian results
- regime flag
- Non-residents: 5% via the Lima exchange, 30% off-exchange
Rates
Capital gains by situation (2026)
| Rate | Base | Applies to |
|---|---|---|
| 5% effective | 6.25% on 80% of the gain | Securities, bonds, fund units and non-habitual property sales by residents |
| 0% | — | Principal dwelling and personal movable property (unless you have business income) |
| 29.5% | Business income rules | From the third property sale in a year — dealing is 'habitual' |
| 5% / 30% | Net gain | Non-domiciled sellers — 5% for shares traded through the Lima exchange, 30% otherwise (cost deductible with a tax-office certificate) |
Thresholds & allowances
- Integrated market nettingChile and Colombia
Losses on foreign securities traded through the integrated exchange can offset Peruvian gains of the same kind
Residency
Residency trigger
Domiciled individuals owe the effective 5% on gains worldwide; gains without a withholding mechanism require 5% advance payments during the year.
Non-resident treatment
Non-domiciled sellers of unlisted Peruvian shares pay 30% — cut to 5% for shares that trade on the centralized Lima exchange; indirect sales of Peruvian companies through foreign holdings are also caught.
Notes
- Securities losses only offset securities gains in the same year — no carryforward — and repurchasing within 30 days voids the loss.
- The old exemption for exchange-traded share gains ended on 31 December 2023; the effective 5% now applies.
- Unrealized gains are never taxed, and there is no rollover relief to defer a sale.
- Rental income shares the same effective 5% rate, with a deemed floor of 6% of the property's official value — and from 2026 only rent actually collected is taxed.
FAQ
What is Peru's capital gains tax rate?
An effective 5% — the law charges 6.25% on 80% of the gain — for securities and non-habitual property sales.
Is selling my home taxed in Peru?
No — gains on your principal dwelling are exempt with 0% due, provided you are not in the property-dealing business.
Figures: tax year 2026, compiled from public sources. Not tax advice.