Peru Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Peru in 2026.
Peru does not have specific cryptocurrency legislation, but SUNAT treats crypto gains under existing income tax rules. Gains from selling cryptocurrency by individuals are classified as second-category income and taxed at the effective rate of 6.25%. For businesses, crypto income is taxed at the regular corporate rate of 29.5%. SUNAT has indicated that virtual currencies are considered assets for tax purposes. Taxpayers must report crypto transactions and holdings in their annual returns.
Crypto Tax Status
Taxed
Treatment
Capital Income
How Peru Crypto Tax compares
Peru taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
