Peru

South America · PE · 10 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Peruvian nationals who are domiciled in Peru under Peruvian civil law are tax residents
• Foreign individuals are deemed domiciled (tax resident) if they have resided or been in Peru for more than 183 calendar days within any 12‑month period; temporary absences of up to 183 days in that 12‑month period do not interrupt the count
• Loss of domicile (tax residency) occurs when the individual remains outside Peru for more than 183 days within any 12‑month period; the change of status is effective from 1 January of the following tax year

Ending tax residency is formulaic—staying more than 183 days abroad in a 12‑month period is sufficient—but the loss of domiciled status only takes effect from the start of the following tax year, so there is a timing ‘tail’.

Source: SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria), via OECD

Tax treaty network (10)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.