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% |
| Residenza fiscale | dopo 183 giorni — More than 183 days in 12 months; domiciled status from 1 January of following year |
| Via di residenza tipica | Rentista residence — Permanent passive income ≥US$1,000/mo from abroad; investor route ~US$150k |
| Passaporto | senza visto o visto all'arrivo in 132 paesi |
| Economic growth | +3% (2025), forecast 2.6% (2026) |
| Tipo di clima | hot desert · 19° / 26.5° (Lima) |
| Guerra & conflitti | unrest — Post-election protests; extortion crime wave; VRAEM narco-remnants |
| Tutti i rischi naturali | 6.5/10 |
| Solidità bancaria | 5.5/10 · BBB |
| Tutela della proprietà | 4/10 |
| Case calde d'inverno | 9.5/10 |
Residence programmes in Peru
- Resident Rentista — Reddito / anno CHF 9'600 · open · 2026-10
- Resident Investor — Investimento 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?
dopo 183 giorni. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.