Peru tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Peru tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 8 November 2026. Figures last changed 8 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Peru | 42.5% | 5% | 5%† | 5%† | 5%† | 5%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Peru profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Peru?
The top rate on a salary is 42.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 30% above PEN 247,500.
How are capital gains taxed in Peru?
The top rate on a long-term capital gain is 5%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Peru?
The top rate is 5% on dividends and 5% on interest.
How is crypto taxed in Peru?
Still unverified: we have not settled how Peru classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 5%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; domiciled individuals' gains on assets carry an effective 5% rate.
Does Peru tax foreign income?
Yes. Peru taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Peru have a wealth tax?
No. Peru has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Peru have an exit tax for individuals?
This is not verified yet: we have not checked whether Peru taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Peru have?
Our profiles list one regime: Non-Domiciled Status (First Year) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Peru?
The Peru day test (more than 183 days in any 12 months, effective next tax year): 184 days in any 12 months; acquired domicile starts the next tax year. The travel log cannot establish nationality, existing domicile, foreign residence or when a prior domicile ended.
Residence decides whether Peru taxes you on these rates. See the Peru day-count test and count your own days.
Sources
The Peru profile cites 8 sources for these rules, 7 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Peru Ministry of Economy and Finance — 2026 vehicle property tax · official, retrieved 2026-11-10
- Peru Ministry of Economy and Finance — 2026 property tax values · official, retrieved 2026-11-10
- SUNAT — taxpayers subject to temporary net-assets tax · official, retrieved 2026-11-10
- EY Worldwide Estate and Inheritance Tax Guide 2025 — Peru · summary, retrieved 2026-11-10
- DS 301-2025-EF, article 1 (gazette reproduction) · official, retrieved 2026-11-03
- LIR articles 52-A and 53 · official, retrieved 2026-11-03
- LIR articles 36, 45, 46 and 51 · official, retrieved 2026-11-03
- LIR articles 6–8 · official, retrieved 2026-11-03
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Peru with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Peru side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Paraguay, Suriname, El Salvador, Uruguay, Venezuela, Argentina.