Moving to Peru: taxes, residence and life
How to become tax resident in Peru: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 30% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 29.5% |
| תושבות מס | לאחר 183 ימים — More than 183 days in 12 months; domiciled status from 1 January of following year |
| המסלול שלכם | Rentista residence — Permanent passive income ≥US$1,000/mo from abroad; investor route ~US$150k |
| סוג אקלים | hot desert · 19° / 26.5° (Lima) |
Residence programmes in Peru
Active programmes
- Resident Rentista — הכנסה / שנה CHF 9'600 · 2026-10
- Resident Investor — השקעה CHF 110'000 · 2026-10
- Digital Nomad (temporary) — digitalNomad · 2026-10
- Resident Worker — employment · 2026-10
- Family of Resident — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Peru to become tax resident?
לאחר 183 ימים. 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
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 Figures are simplified, indicative and may be out of date.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.