Peru · tax residency · 2026

How many days make you tax resident in Peru?

183days

Tax residency thresholdchecked 2026-08-18 · sunat.gob.pe

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How we know

Figures are as Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) publishes them at sunat.gob.pe, checked 18 August 2026.

Day threshold: 183 days Ley del Impuesto a la Renta article 7(b): 'Las personas naturales extranjeras que hayan residido o permanecido en el país más de ciento ochenta y tres (183) días calendario durante un periodo cualquiera de doce (12) meses' — foreign individuals who have resided or remained in Peru more than 183 calendar days during ANY period of twelve months. The 12-month window is rolling, not a calendar year.
Tax year: 1 January – 31 December
Other tests: Also domiciled: Peruvian nationals with domicile in Peru under common law; persons performing representative functions or official posts abroad who were appointed by the public sector; and estates where the deceased was domiciled at death. Loss of domicile: Peruvians lose domiciled status when they acquire residence in another country and have left Peru, proving it under the regulations; if they cannot prove residence elsewhere they keep domiciled status unless they remain absent from Peru for more than 183 calendar days within any 12-month period. Peruvians who lost domiciled status recover it on returning to Peru, unless they stay only transitorily — 183 calendar days or less within any 12-month period.
Worldwide income: Yes — residents are taxed on worldwide income
Special regimes: No remote-worker tax regime identified. The timing rule in article 8 is the practical planning point — see notes.
Authority: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
Official page: sunat.gob.pe
Checked: 18 August 2026

Sources are listed further down the page.

How the counting works

TIMING RULE — the most useful thing to know about Peru. Article 8: 'Las personas naturales se consideran domiciliadas o no en el país según fuere su condición al principio de cada ejercicio gravable ... Los cambios que se produzcan en el curso de un ejercicio gravable sólo producirán efectos a partir del ejercicio siguiente, salvo en el caso en que cumpliendo con los requisitos del segundo párrafo del artículo anterior, la condición de domiciliado se perderá al salir del país.' Status is fixed at the start of each tax year, and crossing 183 days mid-year does not make you domiciled until 1 January of the FOLLOWING year — so the tax consequences of a long stay are deferred, though loss of domicile on leaving the country can take effect immediately. Worldwide taxation is confirmed by article 6: those considered domiciled are subject to tax on the totality of their taxable income 'sin tener en cuenta la nacionalidad de las personas naturales, el lugar de constitución de las jurídicas, ni la ubicación de la fuente productora'. Non-domiciled persons are taxed only on Peruvian-source income. Full text read from SUNAT's own hosted copy of the law. The calendar-year tax year is the standard ejercicio gravable; article 57, which states it, was not in the chapter we read.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Peru to work remotely, the Peru digital nomad visa page covers the permission side.

Sources

sunat.gob.pe — official source, checked 2026-08-18

Questions people ask about Peru tax residency

How many days can you spend in Peru before becoming tax resident?

183 days Ley del Impuesto a la Renta article 7(b): 'Las personas naturales extranjeras que hayan residido o permanecido en el país más de ciento ochenta y tres (183) días calendario durante un periodo cualquiera de doce (12) meses' — foreign individuals who have resided or remained in Peru more than 183 calendar days during ANY period of twelve months. The 12-month window is rolling, not a calendar year. makes you tax resident in Peru, and residents are taxed on worldwide income. Days are not the only route in: Also domiciled: Peruvian nationals with domicile in Peru under common law; persons performing representative functions or official posts abroad who were appointed by the public sector; and estates where the deceased was domiciled at death. Loss of domicile: Peruvians lose domiciled status when they acquire residence in another country and have left Peru, proving it under the regulations; if they cannot prove residence elsewhere they keep domiciled status unless they remain absent from Peru for more than 183 calendar days within any 12-month period. Peruvians who lost domiciled status recover it on returning to Peru, unless they stay only transitorily — 183 calendar days or less within any 12-month period. Checked 18 August 2026 against sunat.gob.pe.

When is Peru's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, Ley del Impuesto a la Renta article 7(b): 'Las personas naturales extranjeras que hayan residido o permanecido en el país más de ciento ochenta y tres (183) días calendario durante un periodo cualquiera de doce (12) meses' — foreign individuals who have resided or remained in Peru more than 183 calendar days during ANY period of twelve months. The 12-month window is rolling, not a calendar year..

Are residents of Peru taxed on worldwide income?

Yes — once you are tax resident in Peru, worldwide income falls in scope, subject to double-tax treaties. No remote-worker tax regime identified. The timing rule in article 8 is the practical planning point — see notes.

Is there a special tax regime for people moving to Peru?

No remote-worker tax regime identified. The timing rule in article 8 is the practical planning point — see notes. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Peru?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Peru, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.