Peru Capital Gains Tax
Detailed capital gains tax rates and rules for Peru in 2026.
Capital gains on real estate and securities in Peru are classified as second-category income and taxed at an effective rate of 6.25% (calculated as 5/8 of 10% or, equivalently, a 20% deduction on the gross gain followed by a 6.25% rate on the net amount). For non-residents, a flat 30% withholding applies on capital gains. Gains from shares traded on the Lima Stock Exchange by residents are taxed at 6.25% of the net gain. Real estate gains benefit from an inflation adjustment on the acquisition cost.
Short-Term Rate
6.3%
Long-Term Rate
6.3%
Standard Rate
6.3%
Exemptions
- Gains from the sale of a primary residence occupied for at least 2 years are exempt
- Gains on shares traded through the Lima Stock Exchange up to certain limits
- Certain government bonds may have preferential treatment
How Peru Capital Gains compares
Peru’s capital gains tax rate of 6.3% is the 151st highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and South America’s regional average of 20.5%.
