Living in Peru: domiciled after 183 days, worldwide income and tax rate calculated in ITU

In Peru, a foreigner becomes "domiciled" if they have resided or stayed for more than 183 calendar days within any 12-month period. A domiciled person is taxed on their income from all sources. A non-domiciled person is taxed only on their income from Peruvian sources. Earned income is taxed on a scale ranging from 8 to 30 13T, expressed in UIT, the tax unit used by the administration (5,350 soles in 2025). This page does not cover social security or long-term residency permits.

Resident: 183 days in any 12-month period

SUNAT, the Peruvian tax authority, defines the domicile of individuals. A person of Peruvian nationality who is domiciled in the country is considered domiciled. A foreign person is considered domiciled if they have resided or stayed in the country "for more than 183 calendar days during any 12-month period.".

Two consequences can be seen in this formula:

• the 12-month period is not the calendar year: the account slips; ;
• The threshold is crossed from the 184th day onwards, the formula being "more than 183 days".

Loss of status follows the opposite rule. For a resident foreigner, it occurs if they remain absent from the country for more than 183 calendar days in any 12-month period. For a Peruvian, the SUNAT page on non-residents primarily concerns those who have obtained residency in another country, proven by a visa or an employment contract of at least one year; in the absence of proof, they are considered non-resident if they remain absent for more than 183 calendar days in any 12-month period. According to SUNAT, a Peruvian who has lost their status regains it upon returning to the country, unless they remain there for 183 days or less in a 12-month period. The page does not describe a return rule for a foreigner. These SUNAT pages are undated.

Income from around the world or rent from Peruvian sources

A SUNAT training document (first digital edition September 2023) summarizes the rule: residents are taxed on income they obtain worldwide, non-residents only on taxable income from Peruvian sources.

For residents, foreign-source income is not considered a separate category. The SUNAT (National Social Security Fund) form on the annual tax return stipulates that the net result of these transactions, if positive, is added to net earned income. Withholdings for non-residents are described on our page regarding the absence of a tax treaty between France and Peru.

Income from work: a scale in ITU

The 2025 fiscal year runs from January 1st to December 31st, 2025. The 2025 UIT (Taxable Unit) is set at 5,350 soles. SUNAT withholds a fixed deduction of 7 UIT, or 37,450 soles, without justification. The remainder follows a cumulative progressive scale:

Each tax rate applies only to the portion of income within its bracket. The deadlines for filing the annual return depend on the last digit of the RUC (Taxpayer Identification Number). Deductions other than the 7 UIT (Taxpayer Identification Number) are not discussed here.

Dividends, interest and capital gains: SUNAT's rates

The 5% tax rate on capital gains from real estate comes from the 2023 training document, corroborated by a practical case study from SUNAT which applies an "effective rate of 5%." The SUNAT pages cited for these rates do not specify whether they apply to domiciled or non-domiciled taxpayers, and the pages on dividends do not include a publication date. Verify these rates in the current legislation before making any decisions.

A work income of 200,000 soles: a numerical example (fictitious profile)

Situation. Camille, a fictitious profile, is domiciled in Peru. Her annual income from work is 200,000 soles (assumed amount).

Issue. She wants to estimate the tax for the 2025 fiscal year according to the SUNAT scale.

Strategy. She deducts the fixed deduction of 7 UIT, i.e. 37,450 soles, then applies each rate to the fraction of its tranche.

Result. The net income is 162,550 soles. The portion at 8 % (26,750 soles) yields 2,140 soles. The portion at 14 % (80,250 soles) yields 11,235 soles. The portion at 17 % (55,550 soles) yields 9,443.50 soles. The total tax is 22,818.50 soles, comprised of 14.04 % of the net income and 11.41 % of the gross income. This calculation ignores deductions already made, other allowances, and any potential credits, which are not addressed here.

Entering Peru and staying there

France Diplomatie (page updated on September 21, 2026) indicates that French citizens do not need a visa for tourist stays of less than 3 months. Visa-free stays are limited to 90 days within any 183-day period. For stays exceeding 90 days, a visa is required and must be obtained from the Consulate General of Peru in France. The passport must be valid for at least 6 months upon arrival.

These entry rules fall under immigration. They do not replace the SUNAT tax residency criterion, which considers days of presence over 12 months.

What this page does not cover

It does not provide information on Peruvian social security, the conditions for a long-term residency permit, any tax credits for taxes paid outside Peru, rental income, or wealth tax: these points are not addressed here and should be verified with SUNAT. Local tax matters should be confirmed with a professional based in Peru. Information pertaining to France, including tax residency, departure declarations, and declared accounts, is covered in our dedicated sections.

What changes depending on your situation

• Your number of days spent in Peru over each 12-month period.
• The nature of your income: work, dividends, interest, sales.
• The source of these revenues: Peru or foreign.
• Your situation with regard to France, which remains to be examined separately.

The rule depends on your situation. No results are guaranteed.