Peru cryptocurrency tax guide
Peru has no crypto-specific tax legislation, and the Income Tax Law was not written with crypto in mind, requiring interpretation by analogy. Secondary sources directly conflict on individual treatment: one describes crypto gains as second-category income at an effective 6.25% rate, another states individuals are not taxed unless trading becomes habitual. SUNAT's superintendent reportedly discussed a 'Capital Income' framework for crypto in early 2025, but this guide found no confirmation it has been enacted.
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Tax authority: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · Last reviewed 2026-10-28 · Next review due 2027-04-28
This is educational information, not individualized tax or legal advice. Cryptocurrency taxation changes quickly and depends on personal circumstances — confirm current rules with Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) or a qualified local tax professional before relying on it.
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What this guide covers
This guide documents Peru's unsettled individual crypto tax position for 2025. sunat.gob.pe wasn't directly fetched. This is educational information, not individualized tax advice.
Tax treatment of cryptocurrency
Peru's sources genuinely disagree on whether your occasional crypto gain is taxed at all. Peru has no dedicated cryptocurrency tax legislation; analysts note the Income Tax Law wasn't written with crypto in mind, requiring its provisions to be applied by analogy. One secondary source describes gains from selling crypto by individuals as treated as second-category income at an effective 6.25% rate. Another states individuals aren't taxed on crypto gains unless their trading becomes habitual, in which case ordinary income tax rates would apply. This guide doesn't resolve that conflict. SUNAT's superintendent reportedly stated in early 2025 that a 'Capital Income' framework specifically for taxing crypto gains was being evaluated, but no source in this pass confirmed it had been enacted.
Common taxable events
- Per one reading: any crypto disposal gain by an individual — potentially second-category income at an effective 6.25%.
- Per a conflicting reading: habitual or frequent crypto trading — potentially taxed at ordinary progressive income tax rates, while occasional gains remain untaxed.
Potentially non-taxable events
- Per the habitual-trading reading: occasional, non-habitual individual crypto gains aren't taxed. This guide doesn't treat this as settled, given the conflicting second-category-income reading.
Tax rates and thresholds
This guide doesn't assert a single confident rate, given the direct conflict in sourcing. Business or corporate crypto income is taxed at Peru's regular 29.5% corporate rate.
Cost basis and calculation
Not resolved in this pass, given the unsettled underlying tax treatment for individuals.
Reporting and compliance
- This guide doesn't identify a confirmed individual reporting obligation specific to crypto under current Peruvian tax law.
Residency and cross-border issues
Not resolved in this research pass.
Example
This guide omits a worked tax example, given the direct conflict in secondary sources over whether your occasional crypto gain is taxed at all in Peru.
Official resources
- SUNAT: https://www.sunat.gob.pe/
Limitations and review information
Tax year covered: 2025. Last verified: October 28, 2026 (citation-integrity pass; the La República article re-read directly, and a fresh search found no evidence of enactment since). Known limitation: sunat.gob.pe wasn't directly fetched. Secondary sources directly conflict on individual treatment, and the reported 2025 'Capital Income' reform proposal remains unconfirmed as enacted. This guide should be re-verified promptly if SUNAT publishes a dedicated crypto framework. This is educational information only, not individualized tax advice.
Sources
La República (Peruvian news outlet) · Published/updated 2025-02-20 · Checked 2026-10-28
Supports: Read directly: that Víctor Mejía, SUNAT's National Superintendent, said at the Third Technical Conference of the Network of Tax Organizations in Panama that 'the application of Income Tax on cryptocurrency gains is being evaluated,' through a proposed new Capital Income regulatory framework. This is a reported statement by a named official, not an enacted law. The article itself carries two different dates (a February 20, 2025 URL/share date and an April 5, 2025 byline date) without clarifying which is the actual publication date -- disclosed here rather than picking one. A fresh 2026-10-28 search found no evidence this framework has since been enacted; sunat.gob.pe's own current guidance was not directly fetched in this pass.
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