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12. Sectors: Peru

Sectors in Peru: the rules that decide whether a mining, oil, gas or other resource project can go ahead and what it costs to hold and run it. Covers the constitutional ownership of natural resources by the Nation, mining concessions and the annual US$3 per hectare fee, minimum production and the penalty for idle claims, the mining royalty and the Impuesto Especial a la Minería, tax stability contracts for 10, 12 or 15 years, PERUPETRO licence and service contracts for hydrocarbons, and the prior environmental certification, each tied to the official text.

Investor view. Peru backs its mining and energy sectors with concessions protected as real rights, a margin based royalty and long term stability contracts for large investments, a framework built to reward patient capital in copper, gold, zinc and gas.

• Mining, oil and gas in Peru: concessions, the annual fee, minimum production, the mining royalty and special tax, stability contracts, hydrocarbon licences and environmental certificationIn Peru all natural resources belong to the Nation, and private investors use them under concessions or contracts that give them a real right. A mining concession is property separate from the land an
• Mining royalty and Impuesto Especial a la Minería in Peru: margin based scales, the 1 percent of sales floor, quarterly payment and deductibilityEvery holder or assignee of a mining concession pays a quarterly regalía minera on operating profit, using a cumulative progressive scale whose marginal rates run from 1 percent (margins under 10 perc
• Mine closure in Peru: the closure plan, five year reviews, progressive closure, financial guarantees and public noticeEvery mining operation in Peru must have a Plan de Cierre de Minas approved by the Ministry of Energy and Mines, filed within one year of the approval of its environmental impact study, and must close
• Electricity in Peru: concessions and authorisations, free and regulated prices, distributor tenders and the 2025 reform of Ley 28832Peru's power sector is open to private and foreign investors. Hydro and renewable plants above 500 kW, transmission that uses State property or easements and distribution above 500 kW need a definitiv
• Renewable power in Peru: what counts as RER, priority dispatch, Osinergmin premium auctions, accelerated depreciation and the end of the 5 percent targetPeru's renewable energy regime (RER) covers biomass, wind, solar, geothermal and tidal power and hydro plants up to 20 MW. RER plants are dispatched first by the system operator COES as if their varia
• Telecommunications in Peru: the single concession, 20 year terms, spectrum, the 0.5 percent operating charge and the 1 percent FITEL contributionPublic telecommunications services in Peru are provided under a single concession granted by the Ministry of Transport and Communications (MTC) by contract, which covers all public telecom services; s
• Agriculture and agribusiness in Peru: the Ley 32434 regime, the 15 percent income tax rate, small producer rules, irrigation depreciation and land ownershipLey 32434, published on 10 September 2025, set a new promotional regime for farming, livestock and agroindustry, with its income tax and VAT rules in force from 1 January 2026. Agrarian companies pay
• Forestry in Peru: plantations without permits, timber concessions of up to 40 years, land use change limits, the 30 percent forest reserve and the 2024 zoning changesForest plantations on private or community land in Peru need no authorisation, pay no harvesting fee and need no management plan; they are only registered, free and automatically, in SERFOR's national
• Shipping and aviation in Peru: cabotage open to foreign carriers since 2024, and the 51 percent Peruvian ownership rule for domestic airlinesSince Ley 32049 of June 2024, maritime cabotage of passengers and cargo between Peruvian ports may be carried out by individuals or companies incorporated in Peru or abroad, with national or foreign c

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