The Global Expat Hub
PeruThe guide's tax headline for Peru is the Rentista exemption — foreign pension income on about $1,000 a month that is exempt from Peruvian tax — alongside property tax (impuesto predial) at 0.2–1% of assessed value and a national income-tax range of 8–30% with no regional tax. Beyond those lines it budgets for professional tax and estate advice at several points, and points readers to SPIJ, the Ministry of Justice legal information system, for the law itself.
The headline scheme: Rentista income, exempt from Peruvian tax
The guide lists among its “schemes that attract expats”: “Rentista visa with tax-free foreign pension income on ~$1,000/mo.” The visa list and retirement text carry the same position: Rentista residence on about $1,000/mo permanent foreign income, tax-free on that income, granting indefinite residence, with the income exempt from Peruvian tax. The site data carries the identical lines.
That is the whole sourced claim, and its boundary is stated plainly: neither source gives a rate or rules for income beyond the Rentista stream, an application process for the exemption, or its treatment of dependants' income — so none is stated here. Plan around the exemption as the guide presents it, and confirm its scope with an adviser before relying on it for other income.
Property and regional taxes the guide does state
Property tax (impuesto predial): 0.2–1% of assessed value — the guide's “Taxes (property)” line, matched exactly in the site data, which adds the guide's own assessment: low. Note the base is assessed value, in the guide's wording.
Regional income tax: none. The guide's line is “None regional; national 8–30%” — that is, there is no regional income-tax layer, and the national tax is stated only as an 8–30% range. The guide gives no band thresholds within that range, so this page publishes none.
At the guide's rate of $1 ≈ S/3.55, sol-denominated values convert at roughly that rate for planning.
The other schemes the guide names
Alongside the Rentista scheme, the guide's schemes list is short: the Digital Nomad visa (about $3,000/mo, one year renewable — see the Visa page), very low cost of living, and the investor visa from about $150k. The investor route is named only by that threshold in both sources — no eligible-asset rules, fee lines or tax treatment are printed — so it is flagged here as a lead to research, starting from the official legislation source below, rather than described in detail this page cannot source.
U.S. expats: the obligations the guide actually covers
Be clear about what this guide does not do: it contains no U.S. filing rules — no mention of U.S. returns, foreign-account reporting, exclusions or credits — and the site data adds none. What the guide does, consistently, is budget and prompt for advice at the points where U.S. obligations bite:
- Before you become resident — the Luxury timeline takes “tax structuring advice before you become resident,” and the Mid-range checklist includes “tax advice taken on residency timing.”
- For retirees — a $1,150 line for tax and estate advice covering double-taxation, pension treatment and wills, plus checklist advice on your tax residency date and the pension treaty.
- Official U.S. channel — the guide lists the U.S. Embassy in Peru among its official sources, and the Retirement checklist includes registering with the embassy or consulate.
That is the sourced position: take advice before residency, especially on double-taxation and pension treatment. Anything more specific about U.S. obligations would be unsourced here.
Legal and residency basics, with the official sources
The guide's official-law entry point is SPIJ, the Ministry of Justice legal information system, listed with its URL in the guide and the site data; the site data also links a Wikipedia law overview from the country page. Everyday legal basics the guide does state: Peru drives on the right, and after a move the settle stage includes registering your address and opening a bank account. For retirees, the checklist adds preparing a local will and power of attorney. The guide's own closing disclaimer applies to this whole page: figures were current at publication in 2026, tax rules and visa schemes change, and the guide is not legal, immigration or financial advice — verify against the official sources before you rely on them.
Frequently asked questions
Is Rentista pension income taxed in Peru?
Rentista foreign income is exempt — the guide states the income is exempt from Peruvian tax and lists the scheme as 'Rentista visa with tax-free foreign pension income on ~$1,000/mo.' The guide's general income-tax line is 'None regional; national 8–30%.'
How much is property tax in Peru?
Impuesto predial at 0.2–1% of assessed value, per the guide and the site data — which add the guide's own one-word assessment: 'low.'
Is there a regional income tax in Peru?
No. The guide's line is 'None regional; national 8–30%.' It publishes no band thresholds within that range, so none are quoted here.
What home-country tax obligations does the guide cover?
None in detail — it contains no U.S. filing rules. It budgets $1,150 for retiree tax and estate advice covering double-taxation, pension treatment and wills, and advises taking tax advice on residency timing and structuring before you become resident.
Where can I read the actual Peruvian law?
The guide's official source is SPIJ (spij.minjus.gob.pe), the Ministry of Justice legal information system. Its U.S. official source is the U.S. Embassy in Peru (pe.usembassy.gov).
Official & reference sources
One labelled partner per page. Paid placements never influence the Peru liveability score, safety rating or warnings.