Moving to Peru: taxes, residence and life
How to become tax resident in Peru: personal, dividend and corporate tax, 5 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Peru the top income tax rate is 30%, dividends are taxed at up to 5% and companies pay 29.5% corporate tax.
How to move and become tax resident
To become tax resident in Peru you need at least 183 days a year (More than 183 days in 12 months; domiciled status from 1 January of following year). The typical route is Rentista residence: Permanent passive income ≥US$1,000/mo from abroad; investor route ~US$150k There are 5 open residence programmes in Peru — see the list below.
Living there
Lima has a hot desert climate with winter highs around 19 °C and summer highs around 26.5 °C. The economy grew +3% in 2025; the IMF forecasts 2.6% for 2026. Its passport opens about 132 countries without a visa in advance. Security: Post-election protests; extortion crime wave; VRAEM narco-remnants.
Key facts
| Top income tax | 30% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 29.5% |
| Résidence fiscale | après 183 jours — More than 183 days in 12 months; domiciled status from 1 January of following year |
| Voie de résidence typique | Rentista residence — Permanent passive income ≥US$1,000/mo from abroad; investor route ~US$150k |
| Passeport | sans visa ou visa à l'arrivée dans 132 pays |
| Economic growth | +3% (2025), forecast 2.6% (2026) |
| Type de climat | hot desert · 19° / 26.5° (Lima) |
| Guerre & conflits | unrest — Post-election protests; extortion crime wave; VRAEM narco-remnants |
| Tous les risques naturels | 6.5/10 |
| Solidité bancaire | 5.5/10 · BBB |
| Protection de la propriété | 4/10 |
| Logements chauds en hiver | 9.5/10 |
Residence programmes in Peru
- Resident Rentista — Revenu / an CHF 9'600 · open · 2026-10
- Resident Investor — Investissement CHF 110'000 · open · 2026-10
- Digital Nomad (temporary) — digitalNomad · open · 2026-10
- Resident Worker — employment · open · 2026-10
- Family of Resident — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Peru to become tax resident?
après 183 jours. More than 183 days in 12 months; domiciled status from 1 January of following year Worldwide income once domiciled
How much tax will I pay in Peru?
In Peru the top income tax rate is 30%, dividends are taxed at up to 5% and companies pay 29.5% corporate tax.
Which residence programmes does Peru offer?
Resident Rentista; Resident Investor (CHF 110'000); Digital Nomad (temporary); Resident Worker; Family of Resident
What is the usual way to move to Peru?
Rentista residence. Permanent passive income ≥US$1,000/mo from abroad; investor route ~US$150k
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.