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Crypto tax in Peru 2026
Peru's crypto taxation is a genuine legal gap: the tax authority's 2023 letter concluded current law gives no basis to tax individuals' direct occasional crypto gains.
An amendment announced in February 2025 would tax them at an effective 5% as capital gains, but it remains unenacted as of July 2026.
Habitual trading, mining and crypto businesses are taxable today as business income at up to 29.5%.
At a glance
- top rate
- 8-30% or 29.5% where trading is a business
- entry band
- No settled charge on occasional gains — 5% effective if the adviser reading applies
- tax year basis
- Calendar year
- filing deadline
- Annual return in the first 3 months
- residency basis
- Domiciled individuals: worldwide crypto gains
- regime flag
- Codifying amendment announced February 2025 — still pending
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| Unsettled — 0% or 5% effective | 6.25% on 80% of the gain, if taxed | Occasional disposals by individuals: the authority's 2023 letter finds no current legal basis, while some advisers reach an effective 5% as capital gains |
| 8-30% / 29.5% | Net profits | Frequent trading, mining and crypto businesses |
| 8-30% | Market value received | Crypto earned as payment for work or services |
Thresholds & allowances
- No dedicated thresholdsGeneral rules apply
Records of cost, wallets and exchange activity substantiate both the gain and the origin of funds
Residency
Residency trigger
Domiciled individuals owe Peruvian tax on worldwide income where a charge exists; if crypto gains are taxable, foreign-source gains fall on the 8-30% scale rather than the 5% effective capital rate.
Non-resident treatment
Non-domiciled individuals are only exposed on Peruvian-source crypto income under the general non-resident withholding rules.
Notes
- The authority's 2023 letter (Carta 000034-2023) is the clearest official statement: without an amendment, individuals' direct crypto gains sit outside the income-tax catalogue — which is why the codifying amendment was announced.
- Classification still drives business cases: frequency and organisation make trading taxable at up to 29.5% regardless of the gap for occasional investors.
- The announced amendment would formalize 5% effective treatment for individuals and business rates for companies — watch for enactment.
- Crypto received from staking, airdrops or as salary is income at market value when it arrives, under general rules.
FAQ
How is crypto taxed in Peru?
It is unsettled. The tax authority's 2023 letter found no legal basis to tax individuals' occasional gains under current law, while advisers who read them as capital gains reach an effective 5%. Business-scale trading is taxable at up to 29.5% either way.
Is Peru changing its crypto tax rules?
An amendment announced in February 2025 would fix individuals' crypto gains at an effective 5% in statute; it remained unenacted as of July 2026, with the broader framework bill back in committee.
Figures: tax year 2026, compiled from public sources. Not tax advice.