# Peru: individual tax residence and income

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. Sources reviewed 2026-09-22; review due 2026-12-21.

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.

## Worldwide versus domestic-source scope

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.

Evidence: documented. [SUNAT: Income Tax Law Chapter II — tax jurisdiction](https://www.sunat.gob.pe/legislacion/renta/ley/capii.pdf). Source location: Income Tax Law Article 6, PDF p.1..

## Foreign-individual presence and timing

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.

Evidence: conditional. [SUNAT: Income Tax Law Chapter II — tax jurisdiction](https://www.sunat.gob.pe/legislacion/renta/ley/capii.pdf); [SUNAT: Income Tax Regulation Chapter II — domicile](https://www.sunat.gob.pe/legislacion/renta/regla/cap2.pdf). Source location: Law Articles 7(b) and 8, PDF pp.1–2; Regulation Article 4(a)(2), PDF p.2..

## Peruvian nationals and return

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.

Evidence: conditional. [SUNAT: Income Tax Law Chapter II — tax jurisdiction](https://www.sunat.gob.pe/legislacion/renta/ley/capii.pdf). Source location: Article 7(a), penultimate substantive paragraph, and Article 8, PDF pp.1–2..

## Losing tax domicile

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.

Evidence: conditional. [SUNAT: Income Tax Law Chapter II — tax jurisdiction](https://www.sunat.gob.pe/legislacion/renta/ley/capii.pdf); [SUNAT: Income Tax Regulation Chapter II — domicile](https://www.sunat.gob.pe/legislacion/renta/regla/cap2.pdf). Source location: Law Article 7, paragraph following (h), and Article 8; Regulation Article 4(a)(1)–(2), PDF p.2..

## Limited foreign-tax credit

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).

Evidence: conditional. [SUNAT: Income Tax Law Chapter XI — foreign tax credit](https://www.sunat.gob.pe/legislacion/renta/ley/capxi.pdf). Source location: Income Tax Law Article 88(e), PDF p.8..

## Treaty rules can modify allocation

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.

Evidence: conditional. [SUNAT: International instruments against double taxation](https://orientacion.sunat.gob.pe/3263-04-convenios-para-evitar-doble-imposicion). Source location: Main explanation under Instrumentos internacionales para evitar la doble imposición, before treaty-directory link..

## Scope and limitations

- 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.

## Explore this passport

- [Passport rank and travel access](https://multipassrank.com/passport/peru)
- [Citizenship requirements](https://multipassrank.com/passport/peru/citizenship)
- [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/PE)
- [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries)

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