'%3e%3cpath%20fill='%23d80027'%20d='M0%200h167l86%2041.2L345%200h167v512H345l-87.9-41.4L167%20512H0z'/%3e%3cpath%20fill='%23eee'%20d='M167%200h178v512H167z'/%3e%3c/g%3e%3c/svg%3e)
Withholding tax in Peru 2026
Peru withholds finally on payments abroad: 30% on Peruvian salaries and royalties, 24% effective on professional fees (30% of 80%), 5% on dividends and on rental income, and 4.99% on arm's-length interest.
Exchange listing is the big lever for investors — capital gains drop from 30% to 5% when shares trade through the Lima exchange.
At a glance
- top rate
- 30% (salaries, royalties, off-exchange gains)
- entry band
- 4.99% on unrelated-party interest
- tax year basis
- Withheld per payment, final
- filing deadline
- No return needed where withholding is final
- residency basis
- Peruvian-source income of non-domiciled individuals
- regime flag
- Artists performing live in Peru: 15%
Rates
Withholding on non-domiciled individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 30% | Gross | Salaries for work performed in Peru; directors' fees; royalties; pensions other than employment pensions |
| 24% effective | 30% on 80% of gross | Independent professional services |
| 5% | Gross | Dividends; rental income from Peruvian property |
| 4.99% | Gross interest | Loans from unrelated parties (30% for related-party loans) |
| 5% / 30% | Net gain | Capital gains — 5% through the Lima exchange, 30% otherwise |
| 15% | Gross | Non-resident artists performing live spectacles in Peru |
Withholding residents meet (2026)
| Rate | Base | Applies to |
|---|---|---|
| Progressive (8-30%) | Monthly salary | Employment income — employer withholding is final for salary-only earners |
| 8% | Gross fees | Freelance fees from bookkeeping payers, and directors' fees — creditable |
| 5% | Gross dividend | Peruvian dividends — final |
Thresholds & allowances
- Freelance withholding suspensionProjected income under PEN 48,125
Freelancers can request suspension of the 8% withholding for 2026
- Cost-recovery certificateAvailable before the sale
Non-residents can deduct acquisition cost from taxable gains with a pre-transaction tax-office certificate
Residency
Residency trigger
Final withholding closes the file: non-domiciled individuals with fully withheld Peruvian income never file a return.
Non-resident treatment
Where the payer is not Peruvian-domiciled, the non-resident must remit the tax personally and show proof when leaving the country; treaty rates override the domestic ones.
Notes
- Employment-pension payments are exempt even for non-residents — only non-employment pensions face the 30%.
- Indirect sales of Peruvian companies through foreign holding vehicles are taxable where value or size thresholds are met.
- Free or subsidized housing for a non-resident hired abroad is untaxed for the first 3 months only.
- Binding rulings on a taxpayer's own situation are available and answered within 4 months.
FAQ
What withholding applies to non-residents in Peru?
30% on salaries and royalties, an effective 24% on professional fees, 5% on dividends and rents, 4.99% on most interest — all final.
How are non-residents' share sales taxed in Peru?
At 5% when the shares trade through the Lima exchange, 30% otherwise — with the purchase cost deductible if a tax-office certificate is obtained before the sale.
Figures: tax year 2026, compiled from public sources. Not tax advice.