{"schemaVersion":1,"passportCode":"PE","passportUrl":"https://multipassrank.com/passport/peru","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"PE","topic":"citizenship","title":"Peru: naturalisation and legal transition","summary":"Migraciones' January 2026 guidance describes a two-year ordinary residence route. Law 32421 enacted a five-year route but postpones commencement until its regulation is published; this collection does not establish that trigger as completed.","scope":"Ordinary adult naturalisation under the currently posted procedure, with the new-law commencement uncertainty explicit; marriage, descent and exceptional routes excluded.","jurisdiction":"Peru — nationality","routeId":"pe-ordinary-adult-naturalisation","routeType":"naturalisation","facts":[{"id":"pe-cit-residence","label":"Published residence and status conditions","text":"The posted Migraciones procedure requires an adult applicant, at least two consecutive years of legal residence before filing, and current resident identity documentation with valid residence. It refers to immigration-status loss and authorised-absence rules; the two years are not a tourist-stay or unconditional physical-presence shortcut.","state":"conditional","sourceIds":["ranks2140-pe-naturalisation"],"locator":"Opening description and Condiciones, updated 27 January 2026."},{"id":"pe-cit-means","label":"Means and conduct evidence","text":"The procedure requires economic solvency of at least 10 UIT in annual gross income according to migration status; religious applicants have a support-declaration provision. It also requests declarations concerning health, actual address and criminal/judicial/police records, plus Interpol evidence under the stated judicial reinstatement of requirements.","state":"conditional","sourceIds":["ranks2140-pe-naturalisation"],"locator":"Requisitos and Importante, final judicial-measure paragraph; status-specific documentation."},{"id":"pe-cit-exam","label":"Evaluation requirement","text":"Applicants must take the evaluation examination and maintain the necessary conditions during processing. The reviewed current application page does not specify a CEFR level or a complete exemption schedule; neither is inferred.","state":"documented","sourceIds":["ranks2140-pe-naturalisation"],"locator":"Condiciones, third bullet."},{"id":"pe-cit-completion","label":"Approval, oath and identity registration","text":"If approved, Migraciones arranges the nationality ceremony, oath and delivery of the nationality title. The applicant then uses the title for RENIEC identity registration. Meeting the residence period alone is not an approved nationality grant.","state":"documented","sourceIds":["ranks2140-pe-naturalisation"],"locator":"Modalidad: Online, final two paragraphs."},{"id":"pe-cit-retention","label":"Express renunciation rule","text":"Constitution Article 53 states that Peruvian nationality is lost only by express renunciation before a Peruvian authority. This does not settle another country's rules on retaining the applicant's existing nationality or invalidate the separate scrutiny of how nationality was acquired.","state":"conditional","sourceIds":["ranks2140-pe-constitution"],"locator":"Article 53, parliamentary edition printed p.38."},{"id":"pe-cit-transition","label":"New law's commencement unresolved","text":"Law 32421 Article 17(b) enacts five continuous years immediately before application, but its third final provision starts the law only the day after publication of its regulation. Earlier applications continue under their filing-date rules. The reviewed tracker lists a regulation deadline, not a published regulation; commencement is not established here.","state":"not_established","sourceIds":["ranks2140-pe-new-law","ranks2140-pe-regulation-tracker","ranks2140-pe-naturalisation"],"locator":"Law 32421 Article 17(b), Gazette p.8; third final, sole transitional and repeal provisions, p.10; parliamentary tracker row 31."}],"limits":["Recheck commencement with Migraciones before acting: an enacted law, a regulation deadline or a draft consultation is not proof that the new route has started.","The two-year description is attributed to the actual 27 January 2026 application guidance, not an unconditional confirmation of eligibility for every September 2026 filing.","The five-year new-law provision is not encoded as a current numeric requirement. Language levels, exemptions and a complete absence-counting rule remain unestablished in this bounded collection."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"url":"https://multipassrank.com/passport/peru/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"PE","topic":"taxes","title":"Peru: individual tax residence and income","summary":"Tax-domiciled individuals are generally taxed on covered worldwide income; non-domiciled individuals on covered Peruvian-source income. Tax domicile has its own presence, timing and departure rules, separate from nationality and immigration residence.","scope":"Baseline individual income-tax domicile, source and double-tax relief; excludes business establishments, special regimes and rate calculations.","jurisdiction":"Peru — individual income tax","facts":[{"id":"pe-tax-scope","label":"Worldwide versus domestic-source scope","text":"Tax-domiciled individuals are subject to covered income regardless of nationality or source location. Non-domiciled individuals are taxed on covered Peruvian-source income. Holding a passport or receiving money in a particular bank account does not replace this statutory distinction.","state":"documented","sourceIds":["ranks2140-pe-tax-law"],"locator":"Income Tax Law Article 6, PDF p.1."},{"id":"pe-tax-arrival","label":"Foreign-individual presence and timing","text":"A foreign individual becomes tax-domiciled after more than 183 calendar days of residence or presence in any twelve-month period. Status is generally determined at the start of the tax year, with changes effective the following year. Physical-presence counting includes arrival and departure days, even partial days.","state":"conditional","sourceIds":["ranks2140-pe-tax-law","ranks2140-pe-tax-regulation"],"locator":"Law Articles 7(b) and 8, PDF pp.1–2; Regulation Article 4(a)(2), PDF p.2."},{"id":"pe-tax-national","label":"Peruvian nationals and return","text":"For Peruvian nationals, Article 7 uses domicile under ordinary law. A Peruvian who lost tax domicile regains it on returning unless the return is temporary, with presence of no more than 183 days in any twelve months; the annual timing rule must also be applied.","state":"conditional","sourceIds":["ranks2140-pe-tax-law"],"locator":"Article 7(a), penultimate substantive paragraph, and Article 8, PDF pp.1–2."},{"id":"pe-tax-departure","label":"Losing tax domicile","text":"Except for designated overseas public representatives, leaving Peru and acquiring evidenced foreign residence can end domicile when both conditions are met. Without that evidence, the regulation applies loss from 1 January after at least 184 days' absence in the preceding twelve months; departure and return days are excluded from absence counting.","state":"conditional","sourceIds":["ranks2140-pe-tax-law","ranks2140-pe-tax-regulation"],"locator":"Law Article 7, paragraph following (h), and Article 8; Regulation Article 4(a)(1)–(2), PDF p.2."},{"id":"pe-tax-credit","label":"Limited foreign-tax credit","text":"Foreign income tax on foreign-source income taxable in Peru can qualify for a credit capped by both the actual foreign tax and Peru's average-rate limit. Unused amounts cannot be carried to other years or refunded under Article 88(e).","state":"conditional","sourceIds":["ranks2140-pe-tax-credit"],"locator":"Income Tax Law Article 88(e), PDF p.8."},{"id":"pe-tax-treaties","label":"Treaty rules can modify allocation","text":"SUNAT explains that applicable double-tax conventions can allocate taxing rights to one state or share them. The relevant in-force agreement and income must be checked; domestic worldwide-income liability does not mean the same income is necessarily taxed twice without relief.","state":"conditional","sourceIds":["ranks2140-pe-tax-treaties"],"locator":"Main explanation under Instrumentos internacionales para evitar la doble imposición, before treaty-directory link."}],"limits":["General information, not a personalised tax calculation; income-category source rules, exemptions, withholding and treaty residence require separate assessment.","SUNAT's annotated law PDFs include historical text boxes. These facts use the operative articles, not the former two-year tax-residence wording.","Fiscal domicile is distinct from the tax-register address and from nationality or the naturalisation residence period."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"url":"https://multipassrank.com/passport/peru/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-pe-naturalisation","publisher":"Superintendencia Nacional de Migraciones","title":"Apply for nationality by naturalisation — 27 January 2026","url":"https://www.gob.pe/12580","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pe-new-law","publisher":"Congreso de la República del Perú / El Peruano","title":"Law 32421 — new nationality law, 15 August 2025","url":"https://www3.congreso.gob.pe/Docs/DGP/DIDP/files/ley_32421.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pe-regulation-tracker","publisher":"Congreso de la República del Perú","title":"2025 laws and regulation tracker — Law 32421","url":"https://www3.congreso.gob.pe/didp/seguimiento-reglamentacion-leyes/leyes-reglamentos-disposiciones-2025","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pe-constitution","publisher":"Congreso de la República del Perú","title":"Constitution Article 53 — parliamentary edition","url":"https://www3.congreso.gob.pe/Docs/files/constitucion/constitucion2019/files/basic-html/page38.html","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pe-tax-law","publisher":"SUNAT","title":"Income Tax Law Chapter II — tax jurisdiction","url":"https://www.sunat.gob.pe/legislacion/renta/ley/capii.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pe-tax-regulation","publisher":"SUNAT","title":"Income Tax Regulation Chapter II — domicile","url":"https://www.sunat.gob.pe/legislacion/renta/regla/cap2.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pe-tax-credit","publisher":"SUNAT","title":"Income Tax Law Chapter XI — foreign tax credit","url":"https://www.sunat.gob.pe/legislacion/renta/ley/capxi.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pe-tax-treaties","publisher":"SUNAT","title":"International instruments against double taxation","url":"https://orientacion.sunat.gob.pe/3263-04-convenios-para-evitar-doble-imposicion","language":"es","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"PE","providerEntityCode":"PER","providerEntityName":"Peru","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.794,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"PE","providerEntityCode":"PER","providerEntityName":"Peru","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":77.941,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}