LimboAmericas
Peru
30%effective individual rate
Crypto gains taxed as income at progressive rates up to 30%. Limited specific crypto legislation.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains TaxUp to 30%
Income Tax on CryptoUp to 30%
Corporate Tax29.5%
VAT on Crypto18%
Activity Taxes
Staking
Taxed as income
Mining
Taxed as income
DeFi
Not addressed
NFTs
Not addressed
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
SBS; SUNAT
Residency Requirement
Various visa options
Reporting Requirements
Annual tax return
Citizenship & Residency Path
Investor visa; citizenship after 2 years residency
Notable Conditions
- →General income tax applies
- →No specific crypto regulation
- →Growing adoption
- →Digital assets bill in progress
Living & Lifestyle
Cost of Living
Low
Banking Access
Moderate
Quality of Life
Moderate
Lifestyle Scores
Safety5/10
Healthcare5/10
Institutions5/10
Business Ease6/10
Int'l Schooling5/10
Privacy5/10