Changelog: Peru guide

This is a living guide. Every page is reverified against its official source and dated.

Date	Page	Change
2026-10-28	Start here: the legal gateways every foreign investor crosses in Peru	New page: legal gateways for foreign investors in Peru (Constitution art. 63, 64 and 71; DL 662 equal treatment, automatic authorization and free remittance; Ley 27342 stability agreement thresholds of US$5 million and US$10 million; Ley 26887 company and branch rules; DL 943 RUC; 29.5 percent corporate tax and 5 percent dividend withholding; 18 percent IGV plus IPM split 15.5 and 2.5 percent in 2026 under Ley 32387; minimum wage S/ 1,230 from 1 October 2026 under DS 015-2026-TR; UIT S/ 5,500), verified against official texts.
2026-10-28	Start here: the legal gateways every foreign investor crosses in Peru	From 1 January 2026 the 18 percent total is split 15.5 percent IGV and 2.5 percent IPM, instead of 16 percent and 2 percent; the split moves 0.5 points a year until 2029 (Ley Nº 32387 of 16 June 2025).
2026-10-28	Start here: the legal gateways every foreign investor crosses in Peru	Minimum wage raised from S/ 1,130 to S/ 1,230 from 1 October 2026; a further rise to S/ 1,300 requires a new decree in the first half of 2027.