Peru Wealth & Property Tax
Detailed wealth & property tax rates and rules for Peru in 2026.
Wealth Tax
Peru does not impose a wealth tax. There is no annual tax on net worth or total assets.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Peru does not impose an inheritance or estate tax. Transfers of assets upon death are not subject to specific death duties. However, inherited assets that generate income remain subject to regular income taxation.
Top Rate
0%
Property Tax
Property taxes (Impuesto Predial) in Peru are levied by municipal governments on the assessed value of urban and rural properties. Rates are progressive: 0.2% for properties valued up to 15 UIT (PEN 77,250), 0.6% for values between 15 and 60 UIT, and 1.0% for values above 60 UIT. A vehicle property tax (Impuesto al Patrimonio Vehicular) of 1% applies to vehicles up to 3 years old. The Alcabala transfer tax of 3% applies on real estate sales above 10 UIT.
How Peru Wealth Tax compares
Peru does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
