Peru
Residency route coverage
| Route family | Routes | Coverage |
|---|---|---|
| Investment |
| Routes recorded |
| Remote work | No routes recorded | No qualifying route as of 2026-08-26[2][6][7][14][20] Peru's migration law created a digital-nomad residence category in November 2023, but the implementing rules were never issued and the authority operates no procedure for it — there is no application form and no fee. In practice there is no digital-nomad route to Peru today. If your income is a pension or another permanent unearned income, the rentista route may fit instead. |
| Passive income |
| Routes recorded |
| Entrepreneur | No routes recorded | No qualifying route as of 2023-11-14[2][18][20] Peru has no startup or entrepreneur permit. The list of residence categories in the migration law is closed, and none of them is defined by founding or running a business. The closest route is the investor category, shown here under investment, which requires an investment of S/ 500,000 and lets the holder act only as manager or director of the company. |
| Work |
| Routes recorded as of 2026-08-26[2][3][14][20] Peru has no single work permit. It has separate residence categories for employees and self-employed people, for staff sent by a foreign company, for researchers, for religious workers, and for artists and sportspeople — each with a shorter temporary version. Nationals of several South American countries have two further routes based on regional agreements, which need no job offer. Peru sets no minimum salary for any of them, but a company may not have more than 20% foreign staff or spend more than 30% of its payroll on them. Ten routes. Peru's work family is a set of separate calidades migratorias rather than one permit with variants: the ordinary employed or self-employed worker (trabajador), the person sent by a foreign employer for a specific specialised task (designado), the researcher accredited by CONCYTEC (investigación), the religious worker (religioso), the artist or sportsperson under contract, and — for nationals of certain South American states — two treaty residences. Five of the ten are the temporary twins of the residence calidades, and the boundary between them is the contract: a contract of one year or more without a probation period goes to trabajador residente, anything shorter is evaluated as trabajador temporal (Reglamento art. 88-A lit. d). PLACEMENT DECISIONS, stated here rather than left to be re-derived. (1) The two treaty residences — MERCOSUR and the Andean Migration Statute — are recorded in work. They are nationality-based residences that require no job, no sponsor and no means, so none of the seven families describes them well; work is chosen because the agreements exist to let nationals of the member states live and work in each other's territories, and because `reqWork` can hold the honest answers (no job offer, no labour-market test, no sponsor) without distorting anything. A later touch that disagrees should move them deliberately and say so, not re-sort them as a tidy-up. (2) Investigación is in work, not study: Reglamento art. 87.2 authorises any income-generating activity, dependent or independent, which is a work right, and the calidad is not conditioned on enrolment. (3) Religioso is in work although the calidad itself carries no right to paid work, because it is an occupational route — the applicant comes to serve in a named religious body — and Reglamento art. 67.1 grants its holders an extraordinary work permit for the whole residence period. WHAT IS DELIBERATELY NOT RECORDED AS A ROUTE. The `especial residente` calidad (DL 1350 art. 29.2 lit. j, inserted by DL 1582) permits employed and self-employed work and has two live TUPA procedures, but it is a regularisation status: it is granted to people already in Peru who hold a regularisation permit, to people in a situation of vulnerability, and to former holders of the familiar de residente calidad whose marriage or union has ended. Nobody abroad can choose it, so it is not a route in this schema's sense. The `cooperante` and `intercambio` calidades (art. 29.2 lit. a and lit. e) are granted by the Ministry of Foreign Affairs under international instruments whose conditions the Peruvian instruments do not state, and have no TUPA procedure; `humanitaria` and `suspendida` are protection and criminal-justice categories. The `permiso de trabajo extraordinario` is not a calidad at all — Reglamento art. 66.2 says so expressly — and is recorded on the routes it attaches to. NO SALARY FLOOR. Neither DL 1350, nor the Reglamento, nor the TUPA sets a minimum salary for any work calidad, and DL 689 caps the share of a company's payroll that may go to foreign staff rather than the level of any individual's pay. Peru's Remuneración Mínima Vital applies to the employment relationship under labour law, but no migration instrument points at it, so no reference figure was registered for it. Read as a sourced absence off those three instruments. |
| Study |
| Routes recorded as of 2026-08-26[2][14][20] Two routes, and they are the same calidad in two lengths: formación residente, granted for 365 days and renewable, and formación temporal, granted for 90 days with a single extension. Both cover more than university study — basic education, technical and higher education, workplace training modalities and student exchange all sit inside `formación` (DL 1350 art. 29.2 lit. c; Reglamento art. 83.1). Neither permits paid work by itself; both can carry the extraordinary work permit of Reglamento art. 67.1, which for students runs for the whole approved residence and allows half-time work. The `intercambio` calidad (DL 1350 art. 29.2 lit. e) also brings people to Peru to study, take courses or carry out academic activity, and is deliberately not recorded as a route: it is granted by the Ministry of Foreign Affairs under bilateral or multilateral instruments, its period and conditions are whatever those instruments say ("El plazo de permanencia y prórroga de acuerdo a lo que determine el Estado peruano"), and the TUPA carries no procedure for it. Recording it would produce a route whose every field is unknown. There is no post-study or graduate job-search permit; the closed enumerations in DL 1350 arts. 29.1 and 29.2 contain no such category. |
| Family |
| Routes recorded as of 2026-08-26[2][14][20] One route. Peru handles family migration through a single calidad migratoria, familiar de residente, which serves both as a principal route for a relative applying from abroad and as the dependants' route for every other residence calidad — which is why `family_inclusion` on the other routes points at it rather than describing a rider. Four TUPA procedures run under it (application and change of status, each in an adult and a minor-child version) and they are one calidad, so one route is recorded. Three features a reader should not miss. The sponsor can be a Peruvian or any foreign national holding current, regular residence, with no qualifying period and no income or accommodation test — but a holder of a *temporary* calidad migratoria cannot sponsor at all. The grant lasts two years for the family of a Peruvian and one year for the family of a foreign resident. And the calidad carries full work rights with no further permit, which no other dependants' arrangement in the record does. Naturalisation by marriage is a separate matter and belongs to the citizenship block, not here: the TUPA carries "Nacionalización por Matrimonio" as its own procedure. Where a marriage or union ends, DL 1350 art. 29.2 lit. j routes the person to the `especial residente` calidad, extendable once, and Reglamento art. 89.4 provides that death, abandonment or separation does not cost the holder the calidad already granted. |
Country facts
Identity
| Local name | Perú |
|---|---|
| ISO code | PER |
| Region | Americas |
| Currency | PEN as of 2025-12-17[8][20] Sol (S/). Migration fees and the investor threshold are denominated in soles; the rentista foreign-source income test is denominated in US dollars |
| Official languages | es, qu, ay as of 2026-08-26[1] Constitución Política del Perú art. 48: "Son idiomas oficiales el castellano y, en las zonas donde predominen, también lo son el quechua, el aimara y las demás lenguas aborígenes, según la ley." Quechua and Aymara are official only in the zones where they predominate; "las demás lenguas aborígenes" is an open class the ISO 639-1 list cannot enumerate, so only es/qu/ay are recorded |
Permanent residence
| Qualifying years | 3 as of 2024-11-27[2][9][18] Three consecutive years of legal residence. DL 1350 art. 29.2 lit. o (as amended by DL 1582): "Permite la residencia al extranjero de manera indefinida luego de tres (3) años como residente legal"; Reglamento art. 93.1: "han residido durante tres (03) años en el Perú, de forma consecutiva". Which resident calidades may apply is a separate rule – Reglamento art. 65.4 (as amended by DS 002-2021-IN) lists religioso, inversionista, trabajador, investigación, familiar de residente, consular, diplomático, oficial and familiar oficial, and rentista is not on it |
|---|---|
| Language requirement | none as of 2024-11-27[2][9][18] No language condition appears in DL 1350 art. 29.2 lit. o, in Reglamento arts. 65 or 93, or in the conditions and requirements published for the change-of-status procedure |
| Integration requirement | No as of 2024-11-27[2][9][18] No civics, integration or cultural test appears in the governing instruments or in the published conditions for the change to permanente |
| Income requirement | Not applicable as of 2024-11-27[2][9][18] No means test is attached to the permanente calidad by DL 1350 art. 29.2 lit. o, Reglamento art. 93, or the published requirements for the change-of-status procedure |
| Absence rules |
|
Citizenship
| Years to naturalisation | 2 as of 2026-08-26[4][20] |
|---|---|
| of which on permanent residence | 0 as of 2026-08-26[20] The requirement is two consecutive years of legal residence, not two years on the permanente calidad; the TUPA requirement list asks for a valid carné de extranjería with current residence and does not name any particular calidad migratoria |
| Dual citizenship | allowed as of 2021-03-24[1][4] |
| Language requirement | Not established from a qualifying source as of 2026-08-26[20] |
| Citizenship test required | Not established from a qualifying source as of 2026-08-26[20] |
Tax
| Tax-residency day threshold | 183 as of 2026-07-13[11][17] Ley del Impuesto a la Renta (TUO, DS 179-2004-EF) art. 7 lit. b: foreign natural persons are domiciled if they "hayan residido o permanecido en el país más de ciento ochenta y tres (183) días calendario durante un periodo cualquiera de doce (12) meses". Art. 8: status is judged at the start of each tax year and a change during the year takes effect only from the following year |
|---|---|
| Other tax-residency triggers | physical presence as of 2026-08-26[11] For foreign nationals art. 7 lit. b is a pure day count. Art. 7 lit. a (domicilio under ordinary civil-law rules) is written for persons of Peruvian nationality, so it is not recorded as a trigger reaching foreign relocators |
| Headline income tax rate | 30% as of 2026-08-26[12] Top marginal rate of the progressive scale on combined net employment income and foreign-source income (Ley del Impuesto a la Renta art. 53, in force from tax year 2015): up to 5 UIT 8%, over 5 to 20 UIT 14%, over 20 to 35 UIT 17%, over 35 to 45 UIT 20%, over 45 UIT 30%. Net capital income of resident individuals is taxed separately at 6.25% (art. 52-A) |
| Income tax structure | progressive as of 2026-08-26[12] Progressive cumulative scale in UIT bands (art. 53) |
| Net-wealth tax | Not established from a qualifying source as of 2026-07-13[16][19] |
| Inheritance or estate tax | Not established from a qualifying source as of 2026-07-13[16][19] |
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Reference figures
| Tax Unit (UIT) |
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|---|
Changes
Recent changes
| 2024-12-15 | Ley 32192 amended DL 1350 arts. 58, 67, 68, 71 and 73 (and the corresponding provisions of DL 1582) to make identification of foreign nationals compulsory, adding failure to identify oneself before the authorities as a ground of expulsion (new art. 58.1 lit. j) and adjusting the sanctions regime. Applies to holders of every residence calidad. Affects: Investor residence status, Rentier residence status[10] |
|---|---|
| 2025-09-17 | Decreto Supremo 008-2025-IN modified the Texto Único de Procedimientos Administrativos (TUPA) of the Superintendencia Nacional de Migraciones, approved by DS 008-2023-IN. The TUPA was modified again by Resolución de Superintendencia 150-2025-MIGRACIONES; the version published as current on the authority's TUPA page and cited by this record is that later consolidation. Affects: Investor residence status, Rentier residence status[5][15] |
| 2025-12-17 | Decreto Supremo 301-2025-EF set the Unidad Impositiva Tributaria for 2026 at S/ 5,500, in force from 1 January 2026, up from S/ 5,350 in 2025. The UIT is the index behind the ten-UIT annual gross income test in the naturalisation procedure and behind the bands of the personal income tax scale.[8] |
| 2024-10-22 | Decreto Supremo 011-2024-IN amended and added articles to the Reglamento del Decreto Legislativo 1350 on the identification of foreign nationals, identity documents, cancellation of the carné de extranjería and access to the Registro de Información Migratoria (arts. 21, 21-E, 47-B, 107, 156-B, 157, 159, 181, 182, 192, 205 and 208 to 212). It changes no calidad migratoria and no route condition, but it reaches every holder of a Peruvian residence document. It is also the most recent amendment to the Reglamento: the amendment search run for this record found nothing later, and in particular nothing implementing the nómada digital calidad created by DL 1582 in November 2023. Affects: Investor residence status, Rentier residence status, Worker residence status, Temporary worker status, Assigned-worker residence status, Temporary assigned-worker status, Researcher residence status, Temporary researcher status, Religious-worker residence status, Artistic or sporting temporary status, International agreements — MERCOSUR temporary residence, International agreements — Andean temporary residence under the Andean Migration Statute, Study residence status, Temporary study status, Family-of-resident residence status[7] |
Verification
| Sources cited | 20 |
|---|---|
| of which official (tier 1) | 18 |
| Oldest as-of date | 2021-03-24 |
| Newest as-of date | 2026-08-26 |
| Reviewed on | 2026-08-26 |
| Schema version | 1.1 |
Sources
- [1] Constitución Política del Perú de 1993 – texto actualizado
Congreso de la República del Perú, Archivo Digital de la Legislación del Perú · statute · Tier 1 · Accessed 2026-08-26 · Archived copy - [2] Decreto Legislativo 1582, que modifica el Decreto Legislativo 1350, Decreto Legislativo de Migraciones (texto de los artículos modificados, incl. art. 29 – tipos de calidades migratorias – y art. 38 – unidad migratoria familiar)
Diario Oficial El Peruano / Poder Ejecutivo · statute · Tier 1 · Published 2023-11-14 · Accessed 2026-08-26 · Archived copy - [3] Decreto Legislativo 689, Ley para la contratación de trabajadores extranjeros (dado el 4 de noviembre de 1991; art. 5 sustituido por la Ley 26196). Copia publicada por el Ministerio de Trabajo y Promoción del Empleo en gob.pe
Ministerio de Trabajo y Promoción del Empleo (MTPE) · statute · Tier 1 · Accessed 2026-08-26 · Archived copy - [4] Decreto Supremo 002-2021-IN, que modifica el Reglamento del Decreto Legislativo 1350 (arts. 12, 31-34, 43, 47, 51, 56, 58, 63, 64, 65, 67, 75, 87, 88, 156, 190; incorpora arts. 86-A, 86-B, 92-A, 92-B) y el Reglamento de la Ley 26574, Ley de Nacionalidad
Diario Oficial El Peruano / Ministerio del Interior · statute · Tier 1 · Published 2021-03-24 · Accessed 2026-08-26 · Archived copy - [5] Decreto Supremo 008-2025-IN – Modificación del Texto Único de Procedimientos Administrativos (TUPA) de la Superintendencia Nacional de Migraciones, aprobado por Decreto Supremo 008-2023-IN
Ministerio del Interior / Plataforma del Estado Peruano · official portal · Tier 1 · Published 2025-09-17 · Accessed 2026-08-26 · Archived copy - [6] Decreto Supremo 009-2023-IN, que modifica e incorpora artículos al Reglamento del Decreto Legislativo 1350, vinculados con la emisión de pasaportes electrónicos ordinarios (arts. 22-B, 31 a 36 y 38 del Reglamento). No toca ninguna calidad migratoria
Ministerio del Interior (MININTER) · statute · Tier 1 · Published 2023-12-21 · Accessed 2026-08-26 · Archived copy - [7] Decreto Supremo 011-2024-IN, que modifica e incorpora artículos en el Reglamento del Decreto Legislativo 1350 en lo relativo a la identificación de personas extranjeras, documentos de identidad, cancelación del carné de extranjería y acceso al Registro de Información Migratoria (arts. 21, 21-E, 47-B, 107, 156-B, 157, 159, 181, 182, 192, 205, 208 a 212 del Reglamento). No toca ninguna calidad migratoria
Ministerio del Interior (MININTER) · statute · Tier 1 · Published 2024-10-22 · Accessed 2026-08-26 · Archived copy - [8] Decreto Supremo 301-2025-EF, que aprueba el valor de la Unidad Impositiva Tributaria durante el año 2026
Diario Oficial El Peruano / Ministerio de Economía y Finanzas · gazette · Tier 1 · Published 2025-12-17 · Accessed 2026-08-26 · Archived copy - [9] Cambiar calidad migratoria residente – Solicitar cambio a calidad migratoria permanente residente
Superintendencia Nacional de Migraciones (MIGRACIONES) / Plataforma del Estado Peruano · official portal · Tier 1 · Published 2024-11-27 · Accessed 2026-08-26 · Archived copy - [10] Ley 32192, que modifica el Decreto Legislativo 1350 y el Decreto Legislativo 1582 para disponer la obligatoriedad de identificación de las personas extranjeras
Diario Oficial El Peruano / Congreso de la República · statute · Tier 1 · Published 2024-12-15 · Accessed 2026-08-26 · Archived copy - [11] Ley del Impuesto a la Renta (TUO aprobado por Decreto Supremo 179-2004-EF), Capítulo II – De la base jurisdiccional del impuesto (arts. 6-13)
Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · statute · Tier 1 · Accessed 2026-08-26 · Archived copy - [12] Ley del Impuesto a la Renta (TUO aprobado por Decreto Supremo 179-2004-EF), Capítulo VII – De las tasas del impuesto (arts. 52-A a 57)
Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · statute · Tier 1 · Accessed 2026-08-26 · Archived copy - [13] Valor de la UIT en el año 2026
Ministerio de Economía y Finanzas / Plataforma del Estado Peruano · official portal · Tier 1 · Published 2026-01-05 · Accessed 2026-08-26 · Archived copy - [14] MIGRACIONES: Ley y Reglamento — Decreto Legislativo 1130, Decreto Legislativo 1350 y el Reglamento aprobado por Decreto Supremo 007-2017-IN, texto consolidado con notas de modificación al pie (primera edición, junio 2023; incorpora las modificaciones del Decreto Supremo 002-2021-IN, del Decreto Supremo 003-2023-IN y del Decreto Supremo 004-2023-IN). Publicación oficial de la autoridad administradora; no lleva fecha de publicación en el diario oficial, por lo que el as_of de los valores que la citan es la fecha de acceso
Superintendencia Nacional de Migraciones (MIGRACIONES) · statute · Tier 1 · Accessed 2026-08-26 · Archived copy - [15] Texto Único de Procedimientos Administrativos (TUPA) – página de publicación de MIGRACIONES, con el historial de versiones del TUPA
Superintendencia Nacional de Migraciones (MIGRACIONES) · official portal · Tier 1 · Published 2024-04-27 · Accessed 2026-08-26 · Archived copy - [16] Peru – Individual – Other taxes, Worldwide Tax Summaries
PwC · law firm · Tier 2 · Published 2026-07-13 · Accessed 2026-08-26 - [17] Peru – Individual – Residence, Worldwide Tax Summaries
PwC · law firm · Tier 2 · Published 2026-07-13 · Accessed 2026-08-26 - [18] Reglamento del Decreto Legislativo 1350, Decreto Legislativo de Migraciones (Anexo del Decreto Supremo 007-2017-IN) – texto original
Diario Oficial El Peruano / Ministerio del Interior · statute · Tier 1 · Published 2017-03-29 · Accessed 2026-08-26 · Archived copy · Amended by pe-ds-002-2021-in - [19] Quiénes somos – Tributos que administra
Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · official portal · Tier 1 · Accessed 2026-08-26 · Archived copy - [20] Texto Único de Procedimientos Administrativos de la Superintendencia Nacional de Migraciones (TUPA 2023, modificado por Resolución de Superintendencia 150-2025-MIGRACIONES) – 286 pp., 53 procedimientos y los servicios prestados en exclusividad
Superintendencia Nacional de Migraciones (MIGRACIONES) · fee schedule · Tier 1 · Accessed 2026-08-26 · Archived copy