Latin America · Andean
Peru: residence and citizenship
This is one of the fastest naturalisation timelines in the Americas: two years of legal residence today. But a signed 2025 law will raise that to five years, plus an income test, the moment its regulation is published. That makes 2026 a genuine closing window.
Tax position
- Income tax (top)
- 30%
- Capital gains
- 5% on listed securities. 30% on other gains for non-residents.
- Wealth tax
- None
- Inheritance tax
- None
- Territorial
- No, worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
More on Peru
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Every route is verified the same way. Compare Peru against its neighbours.