Countries › Peru › Guide › 8. Immigration › Tax residence for foreigners moving to Peru: the 183 day test, 30 percent for non residents and the 8 to 30 percent scale

Tax residence for foreigners moving to Peru: the 183 day test, 30 percent for non residents and the 8 to 30 percent scale

Argentina. For full detail on Argentina, go to The Argentine Thread.

Last verified: 2026-10-28 · Status: Stable

Immigration status and tax residence are separate in Peru: a foreigner becomes tax domiciled after more than 183 days in Peru in any 12 month period, with effect from the next 1 January, and is then taxed on worldwide income. Until then, Peruvian source employment income is taxed at a flat 30 percent on the gross amount, withheld by the payer. Once domiciled, the person deducts 7 UIT (S/ 38,500 in 2026) and pays a progressive 8 to 30 percent scale, which usually lowers the tax on salary.

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. Conversions are for orientation only.

Key facts

Days of presence in any 12 month period after which a foreign individual becomes domiciled for income tax	183 daysLIR art. 7 b, as of 2026-10-28 · in force
Income tax on Peruvian source employment income of non domiciled individuals	30 %LIR art. 54 g, as of 2026-10-28 · in force
Top marginal income tax rate for domiciled individuals (above 45 UIT)	30 %LIR art. 53, as amended by Ley 30296, as of 2026-10-28 · in force
Lowest income tax rate for domiciled individuals (up to 5 UIT)	8 %LIR art. 53, as amended by Ley 30296, as of 2026-10-28 · in force
Fixed annual deduction from work income for domiciled individuals	7 UITLIR art. 46, as of 2026-10-28 · in force
Net work income above which the 30 percent rate applies in 2026 (45 UIT)	247500 PENLIR art. 53; DS 301-2025-EF, as of 2026-10-28 · in force

The rule

1. Foreign individuals are domiciled in Peru for income tax once they have resided or stayed in Peru more than 183 calendar days in any 12 month period. Domiciled taxpayers are taxed on all their income wherever it arises, regardless of nationality; non domiciled taxpayers are taxed only on Peruvian source income. Domicile is judged at the start of each tax year, so a change during the year only takes effect from the next year, except that domicile can be lost on leaving Peru when the person acquires residence in another country.Texto Único Ordenado de la Ley del Impuesto a la Renta (Decreto Supremo Nº 179-2004-EF), art. 7 as substituted by Decreto Legislativo Nº 970, Art. 6, 7 b) and last paragraphs, and 8, 2006-12-24 official text · verified 2026-10-28

2. Income from personal work carried out in Peruvian territory is Peruvian source income, whatever the nationality or domicile of the parties and wherever the contract is signed or paid.Texto Único Ordenado de la Ley del Impuesto a la Renta (Decreto Supremo Nº 179-2004-EF), Art. 9 f), 2004-12-08 official text · verified 2026-10-28

3. Non domiciled individuals pay 30 percent on Peruvian source employment income. The payer must withhold it as a final tax and pay it over monthly; for employment (fifth category) income, the whole amount paid counts as net income, with no deduction.
Cost to do it: 30 percent of gross Peruvian source pay; on S/ 300,000 that is S/ 90,000.00 (about US$26,071.84).
Example: A manager paid S/ 25,000 a month in Lima while still non domiciled has S/ 7,500 withheld each month. / About US$7,242.18 a month of pay, US$2,172.65 withheld.Texto Único Ordenado de la Ley del Impuesto a la Renta (Decreto Supremo Nº 179-2004-EF), Art. 54 g) and art. 76 first paragraph and letter f), 2004-12-08 official text · verified 2026-10-28

4. Domiciled individuals deduct a fixed amount of 7 UIT a year from fourth and fifth category (work) income, and may deduct certain additional expenses such as 30 percent of rent paid for housing in Peru.
Cost to do it: 7 UIT = S/ 38,500 (about US$11,152.95) in 2026.Texto Único Ordenado de la Ley del Impuesto a la Renta (Decreto Supremo Nº 179-2004-EF), Art. 46 first and second paragraphs, 2004-12-08 official text · verified 2026-10-28

5. Domiciled individuals pay a cumulative progressive scale on the sum of net work income and foreign source income: 8 percent up to 5 UIT, 14 percent over 5 and up to 20 UIT, 17 percent over 20 and up to 35 UIT, 20 percent over 35 and up to 45 UIT, and 30 percent above 45 UIT.
Cost to do it: Brackets in 2026: S/ 27,500; S/ 110,000; S/ 192,500; S/ 247,500 (UIT S/ 5,500).Texto Único Ordenado de la Ley del Impuesto a la Renta (Decreto Supremo Nº 179-2004-EF), art. 53 as amended by Ley Nº 30296, Art. 53, 2014-12-31 official text · verified 2026-10-28

Bracket of net income	Rate	Tax (S/)	Tax (US$)
S/ 0 to S/ 27,500	8%	S/ 2,200.00	US$637.31
S/ 27,500 to S/ 110,000	14%	S/ 11,550.00	US$3,345.89
S/ 110,000 to S/ 192,500	17%	S/ 14,025.00	US$4,062.86
S/ 192,500 to S/ 247,500	20%	S/ 11,000.00	US$3,186.56
S/ 247,500 to S/ 261,500	30%	S/ 4,200.00	US$1,216.69
Total	16.4% of net	S/ 42,975.00	US$12,449.30

Domiciled versus non domiciled on S/ 300,000 of Peruvian salary in 2026 (LIR art. 46, 53, 54 g and 76 f; UIT S/ 5,500; S/ 3.452 per US$)

Position	Taxable base	Tax	Share of gross
Non domiciled (183 days or fewer)	S/ 300,000 gross	S/ 90,000.00 (US$26,071.84)	30.0%
Domiciled (from the year after passing 183 days)	S/ 261,500 after 7 UIT	S/ 42,975.00 (US$12,449.30)	14.3%

Same salary, two tax positions

Worked example

A French executive moves to Lima on 1 March 2026 on the Trabajador status at S/ 300,000 a year.
By early September 2026 the executive has spent more than 183 days in Peru in a 12 month window, so becomes domiciled, but under LIR art. 8 the change takes effect only from 1 January 2027.
For 2026 the employer withholds 30 percent as a final tax on Peruvian pay (LIR art. 54 g and 76): on a full year's pay that would be S/ 90,000.00 (about US$26,071.84).
From 2027, as domiciled, the executive deducts 7 UIT and pays the progressive scale: on the same S/ 300,000 the tax is S/ 42,975.00 (about US$12,449.30), 14.3 percent of gross, but worldwide income such as foreign rents and investment income also enters the Peruvian return.
Check the treaty position with the home country (taxes/tax-treaties) before the move; Argentina's official list of double tax treaties in force does not include Peru, so Argentine individuals moving to Peru should look at both systems' unilateral rules (see The Argentine Thread guide).

Step by step

Count days of presence for every expatriate from the first entry; the 183 day test runs on any 12 month window, not the calendar year.
Until domicile applies, run payroll with 30 percent final withholding on Peruvian pay.
From the first full tax year as domiciled, switch payroll to the progressive scale with the 7 UIT deduction, and plan for worldwide income in the annual return.
When the person leaves Peru, obtain proof of residence in the new country to end domicile on departure.
Coordinate with immigration status: the Designado and Trabajador routes do not change the tax analysis, which follows days and source.

Common traps

The tax domicile change is not immediate: a foreigner who passes 183 days during the year stays non domiciled until 31 December (LIR art. 8).
Non domiciled employment income has no 7 UIT deduction: the whole amount is the base for the 30 percent tax (LIR art. 76 f).
Pay received abroad for work done in Peru is still Peruvian source income (LIR art. 9 f).
Domiciled foreigners are taxed on worldwide income, including foreign source investment income, so review home country assets before the first full domiciled year.
Peru's double tax treaty network is short; check taxes/tax-treaties rather than assuming relief.

Sources

← Keeping a Peruvian residence status: extensions, carné renewals, travel and absence permits, and migration finesImporting and exporting in Peru: customs clearance, border taxes, export refunds and trade agreements →

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