Peru Cross Border Tax

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Built from the law. Not yet approved. Build a sourced working paper and proposed declaration. Do not file, pay, register or post journals without approval.

Quick reference. Decide domicile, source, recipient type and treaty applicability before selecting a rate. Domiciled taxpayers generally include worldwide taxable income; non-domiciled persons and the specified foreign-enterprise Peru establishments are taxed on Peru-source income. The foreign individual's rolling presence test is more than 183 days, but acquisition of domicile normally takes effect in the following tax year. The UK treaty applies to Peru taxes from 1 January 2027, not to Peru withholding on ordinary 2026 payments; UK taxes have different commencement rules. From 1 May 2026, SUNAT requires the virtual Declara Facil 617 rather than the retired PDT 617 for the covered retentions. Sources and conditions are in the table below.

Before answering, obtain the travel timeline, both countries, payment type and recipient's legal form, contract/payment dates, Peru activities and any treaty residence certificate. A foreign address, foreign bank account or immigration permit alone does not answer all those questions.

Who this applies to

This is the ordinary cross-border decision sequence for Peru individuals, Peru businesses paying a foreign person, foreign enterprises with Peru activity and Peru residents receiving foreign income. Domestic annual income-tax rates, payroll computation and transfer-pricing documentation belong to their own jobs. Use peru-income-tax, pe-corporate-income-tax and peru-payroll, checking their actual tax-year status before applying their figures.

Domicile and the departure timeline

• LIR art. 7(a)-(h) distinguishes Peru nationals domiciled under civil rules, foreign individuals, Peru-incorporated companies, estates and other specified entities. Do not give a Peru citizen the foreign-national arrival test without checking their existing domicile. LIR arts. 6-7.
• A foreign individual meets the presence condition after more than 183 calendar days in any 12-month period, not merely by exceeding half a calendar year. Count part-days, arrival and departure days as Peru presence under Regulation art. 4(a)(2). For absence, exclude departure and return days. Apply LIR art. 8: status is generally determined at the start of the tax year and a mid-year change takes effect next year. LIR arts. 7(b) and 8, Regulation art. 4.
• A domiciled individual who acquires residence abroad and leaves Peru can lose domicile when both conditions are met, subject to the official-representation exception in art. 7(c). Regulation art. 4(a)(1) specifies evidence of foreign residence, including the relevant visa or a work contract for at least a year authenticated as specified there. Without qualifying foreign-residence evidence, domicile continues unless absence exceeds 183 calendar days in any 12 months; apply that route's following-year timing, not the date of an overseas flight alone. LIR arts. 7-8, Regulation art. 4(a).
• The absence route takes effect on 1 January if the individual was absent for at least 184 days in the preceding 12 months, excluding departure/return days. A returning Peru national recovers domicile on returning unless the stay is transitory, 183 days or fewer in any 12 months, under art. 7, read with art. 8's tax-year timing rule. Prepare the full movement history and explain which rule, not just which number of days, determines the answer. Tax domicile is distinct from the Tax Code's administrative fiscal address. LIR arts. 7-8, Regulation art. 4(a)(2).

Foreign-enterprise permanent establishments

LIR art. 14-B tests a fixed business place, construction/installation/assembly and supervision, services for the same or related project, and a dependent person habitually concluding contracts or playing the principal role in their routine conclusion. Construction/services duration uses more than 183 days in any 12-month period, with related-party activity aggregation and the treaty caveat stated in the Act. A fixed-place or dependent-agent PE does not require waiting for a project day threshold. Preparatory/auxiliary activity must remain genuinely such; the anti-fragmentation rule and the independent-agent exceptions need their own facts. The agent provisions include the specified above-80% activity tests. Do not assume a subsidiary alone creates a PE, or that absence of a registered branch proves none exists. LIR art. 14-B, Regulation art. 3.

The Act is later and controls where an older regulation paragraph is inconsistent with it. After identifying a PE, determine its registration, attributable Peru income and return obligations under the corporate-tax job. Do not treat the foreign enterprise's whole worldwide income as the Peru branch's base. LIR arts. 6 and 7(e), art. 14-B.

Rates, bands and thresholds

These are domestic-law starting points for 2026, subject to the adjacent conditions and any applicable treaty/Andean allocation. They are not a universal rate on every foreign remittance.

Item and population	Figure or boundary	Official source and short original-language extract
Foreign-individual presence condition	More than 183 days in any 12 months; acquisition timing governed by art. 8	LIR art. 7(b): más de ciento ochenta y tres
Construction/services PE duration route	More than 183 days in any 12 months, aggregating relevant related-party work; other PE routes remain	LIR art. 14-B(2)-(3): excedan de ciento ochenta y tres
Royalties to a non-domiciled legal person	30% of the relevant taxable base, subject to source and treaty analysis	LIR art. 56(d): Regalías: treinta por ciento
Ordinary dividends to a non-domiciled legal person	5%; identify profit vintage, stability arrangements and statutory exceptions before applying	LIR art. 56(e) and DL 1261 transition references: cinco por ciento (5%)
Ordinary dividends to a non-domiciled individual	5%, excluding the special art. 10(f) distribution; historic-profit rules require separate review	LIR art. 54(a): salvo aquellas señaladas en el inciso f)
Technical assistance to non-domiciled legal person	15%; actual technical-assistance classification and Peru economic use must be established	LIR art. 56(f): Asistencia Técnica: Quince por ciento
Technical-assistance audit-report gate	Contract consideration, including extensions/modifications, above 140 UIT valued when the contract is made	LIR art. 56(f): supere las ciento cuarenta (140) UIT
External-credit interest to non-domiciled legal person	4.99% only if art. 56(a) requirements are met; art. 56(j) excludes connected/concealed-connected loans and deals with failed cash-inflow or excess-rate cases	LIR art. 56(a), (j): siempre que cumplan con los siguientes requisitos
Other income of non-domiciled legal person, after excluding special categories	30%; this includes qualifying Peru-source digital services not placed in another special class	LIR art. 56(j): Otras rentas ... treinta por ciento
Non-domiciled individual's Peru employment and royalty income	30% under the respective art. 54(g), (h) categories; do not substitute company technical-assistance treatment	LIR art. 54: Rentas de trabajo; Rentas por regalías
Foreign residence certificate for treaty relief	Four months from issue, or a shorter validity granted by the issuer; must support relief at withholding time	SUNAT, DS 090-2008-EF art. 2: cuatro (4) meses ... salvo ... plazo menor
UK-Peru treaty application to Peru taxes	Applies to Peru taxes from 1 January 2027; exchange-of-information art. 25 applies from 21 January 2026. UK tax commencement differs	MEF treaty applicability register: aplicable desde el primero de enero de 2027; treaty art. 29(2)-(3)
Ordinary foreign income-tax credit	Lower of qualifying foreign income tax actually paid and Peru average-rate limit on the relevant foreign income; unused credit is not carried or refunded	LIR art. 88(e): no podrá compensarse en otros ejercicios ni dará derecho a devolución

The income class matters as much as the percentage. This table does not reproduce domestic individual bands or the resident corporate rate. For a technical-assistance contract made in a different year, do not multiply its UIT threshold by the current year's UIT automatically. For older dividend profits, establish the applicable transition rule before using the ordinary current distribution rate.

The base

Determine source before withholding

Prepare a separate source determination for each income stream under LIR arts. 9-10. Peru land/property, economically used rights, capital used or a payer domiciled in Peru in the statutory interest cases, Peru-incorporated-company distributions, Peru work/business activity and the specified securities gains have different source connections. A foreign customer's payment is not automatically foreign-source if the work is carried out in Peru. Conversely, the mere existence of a Peru payer does not make every offshore ordinary service taxable. LIR arts. 9-10.

Digital services and technical assistance have specific economic-use-in-Peru source rules, including delivery from abroad; inspect art. 9(i)-(j) and Regulation art. 4-A. Separate software/IP licensing, automated digital services, ordinary services, technical assistance and employment on actual deliverables. Do not rename a management service technical assistance just to use a lower rate. The report required above the technical-assistance contract threshold must certify actual performance and meet the audit-firm eligibility rules in art. 56(f). LIR art. 9(i)-(j), Regulation art. 4-A, LIR art. 56(f).

For external-credit interest, confirm foreign-currency entry for a cash loan, the statutory interest ceiling and the current regulatory reference/fees, as well as connection or a disguised connected-party loan, before using the lower rate. The statute's preferential-market-rate test is not a licence to invent a market index. A current numeric ceiling for a particular loan is not supplied here. LIR art. 56(a), (j).

Apply the taxable-base provisions of art. 76, including any explicit expense-base allowance for the particular individual income category. Do not apply the individual's statutory deemed net base to a foreign company's gross royalty. Securities transfers, indirect disposals and special art. 48 deemed-profit activities need their own basis/cost analysis and are referred rather than given a flat remittance tax. LIR art. 76.

Treaty and Andean relief

1. Check both residence states, covered person/tax, actual effective date and the relevant income article. MEF's current register lists the applicable instruments and protocols. Investment-protection agreements are not income-tax treaties. MEF register.
2. Read the actual treaty provision, beneficial-ownership or other recipient conditions, PE connection, anti-abuse provisions and any applicable protocol/MFN modification before applying a cap or exemption. This skill does not supply a country-by-country rate matrix. A negotiated or signed treaty does not necessarily apply to the payment year.
3. For covered Andean transactions, apply Decision 578's allocation rules and its particular business/service provisions, rather than importing an OECD treaty assumption. Its art. 3 general source allocation has express exceptions. For professional, technical, technical-assistance and consulting business services, art. 14 concerns the country where the service benefit occurs and its expense-recording presumption. Confirm current membership, covered domicile and the exact income article; do not infer relief merely from Latin American geography. Decision 578, arts. 1, 3, 6 and 14.
4. Obtain and validate the competent foreign authority's residence certificate for the relevant period. Without it at withholding time, SUNAT says the payer withholds without treaty benefits; the foreign recipient may then pursue the excess-withholding refund procedure. Apply the certificate's validity rule and required online verification where the notified issuer has such a system. SUNAT certificate requirements, DS 090-2008-EF art. 2.
5. Keep the treaty article, instrument version, certificate, source facts and rate decision with the payment record. A residence certificate establishes a necessary residence fact, not every substantive treaty entitlement.

Residents' foreign income and credits

For worldwide-income taxpayers, combine the foreign-source results under art. 51 and add a net positive amount to the appropriate Peru work/business net income. Exclude losses from non-cooperative or low/no-tax jurisdictions and from operations whose income is or would have been subject to a preferential tax regime. An overall foreign-source net loss is not offset against Peru income. The special art. 51 foreign securities integration exception must be checked instead of classifying all foreign investment gains as employment-rate income. Deduct properly attributable foreign-income expenses under art. 51-A, with source documents. LIR arts. 51-51-A.

For an ordinary direct foreign-tax credit, establish that the foreign levy is an income tax, actually paid, on foreign-source income taxed in Peru. Use the legally computed average rate and apply both limits in art. 88(e). Do not credit an invoice tax, VAT, unpaid foreign assessment or foreign tax on income not taxable in Peru without a legal basis. Art. 88's common rules for (e) and (f) also exclude non-final, voluntary/optional, refundable/reimbursable or prescribed taxes, foreign taxes contingent on credit recognition in the dividend destination country, and dividend taxes on the part already attributed under the CFC regime. Obtain the authority's payment/withholding certificate, or exceptionally reliable documentary evidence. The unused art. 88(e) amount cannot be refunded or carried to another year. LIR art. 88(e) and final common provisions.

Foreign corporate dividends may instead invoke art. 88(f), including an indirect credit. It has a defined eligible Peru corporate population, voting-ownership and holding-period conditions, gross-up and limit computations, second-tier conditions and documentation requirements. It is not automatically the same calculation as the ordinary direct credit. Preserve the ownership chain, distributions and foreign tax accounts and refer the full art. 88(f) calculation if applicable. LIR art. 88(f).

Controlled foreign entities. Screen LIR arts. 111-116-B before waiting for a cash distribution: the regime concerns specified controlled entities and passive income attributable to worldwide-income Peru owners. Art. 112 includes separate legal personality, the non-cooperative/low-tax territory or passive-income tax not above 75% of the equivalent Peru tax test, and year-end ownership/control above 50%, considering related domiciled persons and the specified capital, results or voting rights. Attribution under art. 113 separately tests participation in results. Art. 114 contains passive-income categories and presumptions, including treating all income as passive where passive revenue is at least 80% of total revenue. Art. 115 excludes Peru-source income except art. 114(9), and income taxed in a country other than the entity's residence/establishment jurisdiction above 75% of the equivalent Peru tax. It also provides the not-above-5-UIT net-passive-income exception, excluding the preceding two exempt categories from that amount, and the not-above-20% passive-revenue exception. These are tests with definitions, not general offshore tax exemptions. A positive screen requires a specialist attribution, credit and later-dividend reconciliation under arts. 113, 116 and 116-A. LIR Chapter XIV, arts. 111-116-B.

Deadlines and filing

Non-resident income withholding. LIR art. 76 ordinarily requires withholding on payment or credit and remittance within the Tax Code monthly-obligation timetable. Determine the actual event/period and any specific dividend or securities timing rule. Do not substitute the invoice's accounting month for the withholding trigger without reading the relevant rule. Check the taxpayer's RUC schedule and any extension; no universal calendar due day is supplied. LIR arts. 73-A and 76.

For the ordinary covered foreign-income payment, prepare the 617 declaration/payment working as follows:

1. Reconcile contracts, gross paid/credited amounts, recipient residence/type, source classification and tax period. Check whether a different form is expressly prescribed; RS 245-2023's inserted art. 15.1.1(i) preserves those exceptions.
2. Access SUNAT Operaciones en Linea, then Mis declaraciones y pagos, and select Declara Facil 617 - Otras retenciones for the period. SUNAT's 14 April 2026 communication makes it the only means from 1 May 2026; older pages still naming PDT 617 do not override that current instruction.
3. Populate the relevant retention concept with the documented recipient and income/tax information required by the current form. Each concept is a separate declaration under inserted art. 15.2. Reconcile the form total to the withholding ledger and treaty working before approving submission.
4. Obtain approval, submit and use the available authorised payment route. Preserve the declaration receipt and payment evidence separately, and reconcile any unpaid balance or payment reference. A declaration alone is not evidence that tax was paid.
5. For a correction, select the same period and correct concept, preserve the previous receipt and explain the change. The July 2026 amendment to 617 links IGV withheld on purchase liquidations to those vouchers. IGV on imported services is separate: RS 047-2026 arts. 4-6 provide the non-domiciled-voucher information module and linked Formulario Virtual 1662 payment. Do not enter imported-service IGV as non-resident income-tax withholding in 617.

Sources for the form/service and concept scope: RS 245-2023, inserted arts. 14-15, SUNAT 14 April 2026 notice, RS 047-2026, final modification/commencement provisions. Exact current numbered fields, upload schemas and accepted payment options were not independently confirmed, so this is a preparer's checklist, not instructions to click unverified boxes.

For foreign income of a domiciled taxpayer, carry the source classification, gross/net foreign income, qualifying foreign tax and credit limit into the appropriate annual individual or corporate return. Obtain the correct annual form, field mapping and 2026-return timetable before filing; this skill does not invent 2027 annual filing dates. CFC/indirect-credit schedules require their own supporting calculations. LIR art. 51, art. 88, art. 116-B.

Penalties and interest

Late determinative withholding declarations, understatements and failure to remit retained tax are separate offences: classify the actual conduct under Tax Code arts. 176(1), 178(1) and 178(4), using the applicable taxpayer table and its notes. Do not reuse the TP informative-report penalty for an income-tax withholding declaration. Relief depends on the failure, correction/payment, notification stage and current rule; no universal discount is asserted. Tax Code arts. 166, 176, 178 and tables.

Under art. 33, overdue tax accrues daily interest from the day after due date through payment inclusive, using the applicable SUNAT daily TIM; the statute derives the daily rate from the monthly rate divided by 30. Use the rate actually in force for each period and applicable suspension rules. No current numeric TIM or penalty payable is guessed here. Tax Code art. 33.

Cross-border points

Keep four conclusions separate in the output: Peru domicile, domestic source, treaty/Andean allocation and the remaining Peru tax/credit. Also identify the foreign-country action needed, without asserting its local rate from a Peru source. Relief through foreign-tax credit, treaty exemption, withholding cap and corresponding adjustment are different mechanisms. Related-party payment pricing and deduction evidence require the TP file in addition to this withholding analysis. LIR arts. 6-10, art. 32-A, art. 88.

For a departure, document the effective domicile-loss date and any Peru-source income retained thereafter; do not describe moving as automatically taxing all unrealised assets. An actual or indirect share disposal, property disposal or distribution has its own source and recognition provisions. A treaty tie-breaker does not by itself prove that a domestic declaration or source-country withholding duty disappears. Refer conflicting-residence or treaty claims with the precise instrument and period, not a blanket exemption.

Two worked examples that recompute

1. A 2026 royalty before treaty relief for Peru taxes

A Peru company pays a UK non-domiciled company a gross PEN 100,000 royalty for rights economically used in Peru in November 2026. Assume no Peru PE connection, special stability arrangement or other special regime. Peru source follows art. 9(b); the ordinary corporate royalty rate in art. 56(d) gives PEN 30,000 withholding and PEN 70,000 to the recipient. The UK treaty applies to Peru taxes from 2027 according to MEF and art. 29(2)(a), so a valid UK residence certificate alone does not turn this 2026 Peru withholding into a treaty-rate payment. A 2027 payment requires the treaty article and entitlement tests; no 2027 rate is invented here.

name: 2026 Peru-source corporate royalty, domestic-law withholding
inputs:
  gross_royalty: 100000
  domestic_rate: 0.30
steps:
  - withholding: gross_royalty * domestic_rate
  - recipient_cash: gross_royalty - withholding
expected:
  withholding: 30000
  recipient_cash: 70000

2. Decide whether all foreign tax can be credited

A worldwide-income Peru taxpayer has PEN 10,000 of qualifying taxable foreign income and an ordinary direct-credit case under art. 88(e), not art. 88(f) or a treaty exemption. The accountant's completed Peru return determines an average rate of 10% for this illustration. This is a hypothetical return input, not a statutory flat Peru rate. With foreign income tax actually paid of PEN 1,500, the Peru credit cap is PEN 1,000; claim only PEN 1,000, leaving PEN 500 that cannot be carried or refunded under art. 88(e). If the documented foreign income tax were instead PEN 600, claim PEN 600, not the full Peru cap. This works both sides of the credit decision; the example does not compute the underlying domestic return.

name: Ordinary foreign-tax credit, below and above the Peru limit
inputs:
  foreign_income: 10000
  return_average_rate_assumed: 0.10
  foreign_tax_high: 1500
  foreign_tax_low: 600
steps:
  - peru_limit: foreign_income * return_average_rate_assumed
  - high_credit: min(foreign_tax_high, peru_limit)
  - high_unused: foreign_tax_high - high_credit
  - low_credit: min(foreign_tax_low, peru_limit)
  - low_unused: foreign_tax_low - low_credit
expected:
  peru_limit: 1000
  high_credit: 1000
  high_unused: 500
  low_credit: 600
  low_unused: 0

Ask the client first

1. Nationality/entity type, domicile at the start of the year, dated arrival/departure history and evidence of acquired foreign residence.
2. Both countries, treaty claimant and beneficial recipient, residence certificate issue/validity dates and the exact payment/credit/distribution year.
3. Contracts, deliverables, where services are performed or used, IP rights, loan terms, relationship and any assumed-tax clause.
4. Peru premises, people, agents, project duration and related-party activities needed to test a PE and source.
5. Gross/net income, allowable expenses, foreign tax actually paid, completed average-rate working and any foreign corporate/CFC ownership chain.
6. RUC schedule, filed returns/receipts, payment evidence, audits, notices, refund/MAP claims and any historic-profit or stability arrangement.

Sources

Source and portions read	URL	Read on
LIR Chapter II; read arts. 6-10, domicile, timing and ordinary source rules	https://www.sunat.gob.pe/legislacion/renta/ley/capii.pdf	2026-11-11
LIR Chapter III; read art. 14-B, PE tests, aggregation and exceptions	https://www.sunat.gob.pe/legislacion/renta/ley/capiii.pdf	2026-11-11
LIR Chapter VI; read arts. 51-51-A on foreign-income aggregation and expense allocation	https://www.sunat.gob.pe/legislacion/renta/ley/capvi.pdf	2026-11-11
LIR Chapter VII; read arts. 54 and 56, current non-resident rate text and amendment/transition references, distinguishing historical text	https://www.sunat.gob.pe/legislacion/renta/ley/capvii.pdf	2026-11-11
LIR Chapter X; read art. 76 general withholding and category-base rules; consulted dividend timing under art. 73-A	https://www.sunat.gob.pe/legislacion/renta/ley/capx.pdf	2026-11-11
LIR Chapter XI; read art. 88(e)-(f), direct-credit limits and corporate-dividend conditions	https://www.sunat.gob.pe/legislacion/renta/ley/capxi.pdf	2026-11-11
LIR Chapter XIV; read arts. 111-116-B, CFC screen, passive-income exceptions, credit and dividend reconciliation	https://www.sunat.gob.pe/legislacion/renta/ley/capxiv.pdf	2026-11-11
Regulation Chapter II; read art. 4 domicile/day-count rules and art. 4-A digital/technical source definitions; PE statute controls later inconsistent text	https://www.sunat.gob.pe/legislacion/renta/regla/cap2.pdf	2026-11-11
MEF treaty register; read applicability list and UK tax/exchange commencement distinction; not a full treaty-rate review	https://mef.gob.pe/es/convenio-para-evitar-la-doble-imposicion	2026-11-11
UK treaty; read art. 29's Peru/UK commencement distinction through MEF's official web PDF reader after a failed direct download; not a full treaty-rate review	https://mef.gob.pe/contenidos/tributos/cv_dbl_imp/CDI-Peru-Reino-Unido.pdf	2026-11-11
Decision 578 in official Gazette 1063; read arts. 1-3, 6 and 14 through the web PDF reader; direct download was blocked, not a separate read	https://www.comunidadandina.org/DocOficialesFiles/Gacetas/Gace1063.pdf	2026-11-11
SUNAT certificate guidance; read DS 090-2008-EF art. 2 requirements, validity and absence-at-withholding consequences	https://nodomiciliados.sunat.gob.pe/es/fiscalidad-internacional/convenios-y-acuerdos-internacionales/2-certificados-de-residencia-fiscal	2026-11-11
RS 245-2023; read form/service provisions and inserted art. 15, concept scope and exceptions	https://www.sunat.gob.pe/legislacion/superin/2023/000245-2023.pdf	2026-11-11
SUNAT communication of 14 April 2026; read virtual-617 exclusive-use date	https://www.sunat.gob.pe/mensajes/abril/2026/aviso-ti-140426.html	2026-11-11
RS 047-2026; read July 2026 commencement/form modifications; IGV remains separate from income withholding	https://www.sunat.gob.pe/legislacion/superin/2026/000047-2026.pdf	2026-11-11
Tax Code consolidated through 26 June 2026; read art. 33 daily-interest framework and offence classifications in arts. 176 and 178	https://www.sunat.gob.pe/legislacion/codigo/textoCompleto-TUO-CT.pdf	2026-11-11

Not yet confirmed: current loan-specific interest reference/ceiling; transaction-specific treaty/MFN rate and entitlement; exact current 617 field numbers/upload schemas/payment options; RUC-specific 2027 annual filing dates for 2026; current penalty relief and numeric TIM. No such figure or portal field is supplied from memory. Full indirect-credit/CFC computations, securities reorganisations, historic-profit distribution transitions and special deemed-profit sectors require their own fact-specific work beyond this ordinary cross-border method.