Cusco

SUNAT, clarification No. 000052-2025 of 13 May 2025, referring to articles 7 and 8 of the income tax law: a foreigner is considered a tax resident (domiciliado) if they spent more than 183 calendar days in Peru in any period of 12 months; the status applies from the following tax year. For a resident, net income from work is added to net income from foreign sources and taxed on a progressive scale: up to 5 UIT 8%, from 5 to 20 UIT 14%, from 20 to 35 17%, from 35 to 45 20%, above 45 UIT 30%. 7 UIT is deducted from income from work every year. The UIT in 2026 equals 5500 soles: Migraciones on the citizenship page equates 10 UIT to 55,000 soles. So the untaxed 7 UIT is 38,500 soles, and the 30% rate starts from 247,500 soles of taxable income a year; this is our recalculation. About benefits for new residents this document says nothing.

The statistics institute INEI, from the EPEN survey: the average monthly income from work nationwide for July 2025 – June 2026 is 1,966.3 soles, up from 1,805.7 a year earlier. In cities it is 2,135.1, in rural areas 1,014.5. In Lima for May–July 2026 it is 2,312.6 soles, for employees in Lima 2,476.0, and for the self-employed 1,969.0. Caveats: this is an average, not a median; the national income includes one-off payments, the Christmas and July bonuses (gratificaciones) and profit sharing; it covers both employees and the self-employed, and 69.3% of employed people work informally. The minimum wage: 1,130 soles since January 2025 (Decreto Supremo 006-2024-TR); on 28 September 2026 the president signed a decree raising it to 1,230 soles from 1 October 2026, and later, after the El Niño phenomenon, to 1,300. In dollars at the end-of-September 2026 rate (3.42): the national average is about 575, Lima about 676, the minimum wage about 360.

The minimum wage: 1,130 soles since January 2025 (Decreto Supremo 006-2024-TR). On 28 September 2026 the president signed a decree raising it to 1,230 soles from 1 October 2026, and later, after the El Niño phenomenon, to 1,300. In dollars at the end-of-September 2026 rate (3.42): about 360.

Table of the Peruvian Foreign Ministry “Requerimientos y exoneración de visas” for ordinary passports, version of 16 July 2026. Russia: tourism without a visa, 90 days in every 180 days from the first entry; for a business trip (negocios) a visa is needed. Ukraine: the same, 90 of 180 for tourism, a visa for business. Belarus and Moldova: 90 days for tourism with the right to extend once for the same period within 365 days from the first entry, a visa for business. Georgia: 90 of 180 for tourism. A visa for both tourism and business is required of citizens of Armenia, Azerbaijan, Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan. According to the table, those exempt from a visa are admitted with the status of a tourist or businessperson, depending on the purpose of the trip; to live in the country, a separate residence (calidad migratoria) is needed, see the neighbouring fact.

Migraciones pages on gob.pe. Rentista: for those who receive a pension or a permanent rent from Peru or from abroad. For income from abroad, a document on net permanent income of at least 1000 dollars a month is needed, plus a declaration that the money arrives through a bank supervised by SBS. The application must be filed while outside Peru, fee 58.80 soles; changing the status to rentista from inside the country costs 161.40 soles and requires an apostille or consular legalisation of the income document. The rentista status gives indefinite stay. Trabajador: for work as an employee or independently; it requires an employment contract of at least one year approved by the labour inspectorate and a declaration from the employer, who must be active in SUNAT; with a contract shorter than a year, a temporary work status. For all, criminal record certificates are needed from the country of origin and from the countries where the person lived for 5 years before arrival.

Migraciones, page on naturalisation: one can apply from age 18 after at least two years of continuous legal residence, with a valid carné de extranjería; when counting, the limits on departures from article 63 of the regulation of the migration law are taken into account. Required: proof of income of at least 10 UIT, that is 55,000 soles gross a year, an exam, an Interpol certificate not older than 6 months, an apostilled birth certificate and a declaration on health, address and absence of a criminal record; fee 301.50 soles, response within 30 working days, then an oath ceremony and obtaining a DNI at Reniec. INDECOPI had recognised the Interpol certificate and the health declaration as illegal barriers, but in January 2024 a court suspended that decision, and now both documents are on the list of requirements. Permanent residence (permanente): after three years in a row in the status of worker, investor, researcher or member of a religious community; during these three years one may not be absent for more than 183 days in a row in any period of 365 without permission; an income of 55,000 soles a year for the previous tax year is required, fee 162.50 soles, response in 30 working days. Note: for citizenship two years of legal residence are enough, while permanent residence requires three. This may change soon: the new nationality law 32421 (El Peruano, 15.08.2025) raises the requirement to 5 years of continuous legal residence, and for marriage to a Peruvian citizen to 4 years of marriage, and adds an exam on language, history, geography, the Constitution and culture. The law will enter into force the day after its regulation is published; applications filed earlier are processed under the old rules. The deadline the law set for the regulation has passed, but as of 04.10.2026 we found no published regulation, and the Migraciones naturalisation page (last changed 27.01.2026) still says 2 years. Before applying, check whether the regulation has come out.

Two systems. EsSalud, per the SUNAT page: a contribution of 9% of the worker's monthly income is paid by the employer, and the base cannot be lower than the minimum wage of 1130 soles; covered are the worker, the spouse or partner, minor children, children with total disability and a pregnant woman. SIS (Seguro Integral de Salud): the SIS Para Todos plan is for any resident of the country without other insurance, regardless of income; enrolment and treatment in public facilities of the Ministry of Health and the regions are free, and there is no contribution; a DNI or carné de extranjería is needed. The paid plan SIS Independiente costs from 39 soles a month for one person to 115 for a family of four or more. Private clinics are not included in either plan; they are paid for out of pocket or through private insurance; we did not check its prices.