Before you start

A determination of whether you are domiciled or non-domiciled
RUC and Clave SOL, if you have independent income
Payroll withholding certificates from your employer
Records of any foreign income and of your days in and out of Peru

Step-by-step

1
Work out your domicile position before you sign the offer
Non-domiciled individuals are withheld at a flat 30% of gross Peruvian-source income with no deductions. Domiciled individuals pay progressive rates of 8% to 30% on net income after a 7 UIT deduction. The difference on a mid-level salary is large, and it applies for your entire first stretch in Peru.
OnlineWho: YouBefore arrival
2
Count the 183 days, then count to 1 January
More than 183 calendar days of physical presence within any twelve-month period makes you domiciled — but the status only takes effect from the first day of the following tax year. Arriving in January and arriving in September produce very different first two years. Keep a record of entries and exits; SUNAT works from immigration data.
OnlineWho: You
3
Let your employer withhold if you are a straightforward employee
Employers withhold monthly and issue the annual certificate. Most employees with a single employer and no other income never file a return, which surprises people from filing cultures.
Via employerWho: Your employerMonthly
4
Get a RUC and file if you invoice, let property, or have several sources
Independent income of any kind means a RUC, monthly filings, and an annual declaration in the window SUNAT publishes each year — usually March to April for the previous calendar year. The obligations begin when the RUC does, whether or not you invoice anything.
OnlineWho: YouMarch–April
5
Understand that once domiciled Peru taxes you worldwide
Domiciled individuals are taxed on worldwide income, not just Peruvian-source income. If you keep property, investments or a business abroad, get advice before the January your status changes rather than after.
OnlineWho: You
6
Deal with your district municipality for property charges
Impuesto predial and arbitrios are declared and paid to the district — Miraflores, San Isidro, Barranco and the rest each run their own. Rates and service quality differ noticeably, and the paperwork is district-specific rather than city-wide.
In personWho: You

Documents you’ll need

Carné de extranjería
RUC and Clave SOL, where applicable
Annual withholding certificate from your employer
Record of days present in and absent from Peru
Records of foreign income and assets, once domiciled

Things most newcomers don’t know

The domicile switch is timed to 1 January, which is the most expensive quirk in Peruvian personal tax.

You acquire domicile by exceeding 183 days in a twelve-month period, but the new status only applies from the first day of the next tax year. Someone who lands in February crosses 183 days in August, stays non-domiciled at a flat 30% for the rest of that year, and only moves to progressive rates the following January — roughly eleven months at the higher rate after they technically qualified. Arrival timing is worth thinking about before you accept a start date.

Source: SUNAT

Non-domiciled means no 7 UIT allowance and no deductions at all.

The flat 30% is applied to gross Peruvian-source income. Domiciled taxpayers deduct 7 UIT before the progressive scale even starts, plus additional deductions for certain expenses. This is not a small differential at the bottom of the scale — it is the difference between paying 30% from the first sol and paying nothing on a substantial first slice. Model your net pay on the rate that will actually apply for the period you will be there.

Source: SUNAT

Domicile brings worldwide taxation with it, and nobody announces the day it happens.

Once domiciled, Peru taxes your global income — foreign rental income, dividends, capital gains. There is no letter telling you the switch has occurred; it follows automatically from the day count and the calendar. Anyone with assets outside Peru should have the conversation with an accountant in the year before the switch, not in the April after it.

Source: SUNAT

Your district, not the city, sets your property charges and your street policing.

Lima is forty-three separate district municipalities, each levying its own arbitrios for cleaning, parks and security and each funding its own serenazgo patrol. That is why the character of a street can change at a district boundary, and why the same flat costs different amounts to run depending on which side of an avenue it sits. Ask for a recent arbitrios statement when you view a property.

Source: Municipalidad Metropolitana de Lima

Common mistakes to avoid

Budgeting on progressive rates while you are still non-domiciled at a flat 30%.
Assuming domicile begins the day you pass 183 days rather than the following 1 January.
Not keeping a record of entries and exits, which is what the day count is built on.
Acquiring domicile with untidy foreign assets and no advice.
Overlooking district arbitrios when comparing the running cost of two flats.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.