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Inheritance tax in Peru 2026
Nothing is due when wealth passes in Peru: inheritance tax is 0%, gift tax is 0%, and there is no annual wealth tax to plan around.
The only cash cost near an estate is the 3% municipal transfer tax when real estate is bought — and inheritances themselves are exempt from even that.
At a glance
- top rate
- 0% — no inheritance or gift tax
- entry band
- 0% on any amount
- tax year basis
- Not applicable
- filing deadline
- None
- residency basis
- No estate charge for residents or non-residents
- regime flag
- No wealth tax
Rates
Inheritances and gifts (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Inheritances and legacies of any size, to any heir |
| 0% | — | Lifetime gifts of cash and movable assets |
| 3% | Value above 10 tax units (UIT) — PEN 55,000 | Municipal transfer tax when immovable property changes hands by purchase or lifetime gift — paid by the acquirer; inheritances exempt |
Thresholds & allowances
- Transfer-tax exemptionFirst 10 UIT (PEN 55,000)
Of the property value, per transfer
Residency
Residency trigger
There is no charge to trigger — Peruvian and foreign assets pass tax-free whoever gives or receives.
Non-resident treatment
Non-resident heirs owe nothing on Peruvian estates; owning inherited Peruvian property brings only the ordinary municipal property tax.
Notes
- Heirs inherit the assets' tax history: a later sale of inherited property or shares is taxed under the normal capital-gains rules at the effective 5%.
- Lifetime gifts of immovable property carry the 3% transfer tax for the recipient above the 10-unit exemption.
- With no wealth tax and tax-free pensions, Peru is administratively light for retirees holding assets in place.
- Life insurance proceeds and statutory labour compensations are exempt income for the beneficiaries.
FAQ
Does Peru have inheritance tax?
No — 0% on inheritances and gifts at every level of government, and no wealth tax either.
What does transferring Peruvian property cost?
A 3% municipal transfer tax on the value above 10 tax units (PEN 55,000), paid by the buyer or gift recipient — inheritances are exempt.
Figures: tax year 2026, compiled from public sources. Not tax advice.