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 tax30%
Dividend tax5%
Corporate tax29.5%
Vergi mukimliği183 gün sonra — More than 183 days in 12 months; domiciled status from 1 January of following year
YolunuzRentista residence — Permanent passive income ≥US$1,000/mo from abroad; investor route ~US$150k
Pasaport132 ülkeye vizesiz veya kapıda vize
Economic growth+3% (2025), forecast 2.6% (2026)
İklim tipihot desert · 19° / 26.5° (Lima)
Savaş ve çatışmaunrest — Post-election protests; extortion crime wave; VRAEM narco-remnants
Tüm doğal tehlikeler6.5/10
Bankacılık sağlamlığı5.5/10 · BBB
Mülkiyet koruması4/10
Kışın sıcak evler9.5/10

Residence programmes in Peru

Plan your residence route

Frequently asked questions

How many days do I need to spend in Peru to become tax resident?

183 gün sonra. 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

Open Peru on the interactive map

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.