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Peru Individual - Taxes on personal income

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Individual income tax in Peru is determined by the domicile rather than by residence (see the Residence section for more information on determination of domicile). Domiciled individuals are subject to income tax on their worldwide income, whereas non-domiciled individuals are only taxed on their Peruvian-source income.

Personal income tax rates

Income tax on labour income and foreign income generated by domiciled individuals is imposed on a scale of brackets, as shown below:

Bracket Reference in tax units * Tax rate (%)
First Up to 5 8
Second 5 to 20 14
Third 20 to 35 17
Fourth 35 to 45 20
Fifth Over 45 30

* For 2019, a tax unit is equivalent to 4,200 Peruvian soles (PEN). The first seven tax units are exempted from tax.

Income tax on non-domiciled employees is imposed at a flat rate of 30% on their gross Peruvian-source income. No deductions or credits apply to non-domiciled individuals.

Capital gains derived from the sale of stocks by domiciled individuals are subject to an effective 5% income tax rate. Likewise, income from leases is subject to an effective 5% income tax rate.

When there is no withholding obligation, income tax must be paid upon the filing of the annual income tax return.


Last Reviewed - 31 July 2019

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