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# Tax Incentives for Expats and Digital Nomads in Peru
- URL: https://university.heavnn.io/tax-incentives-for-expats-and-digital-nomads-in-peru/
- Published: 2024-04-02T07:08:14.000Z
- Updated: 2024-04-23T06:09:47.000Z
- Author: Heavnn
- Tags: Peru

## Tax Incentives for Expatriates and Digital Nomads in Peru

Peru offers a range of tax incentives to attract and retain expatriates and digital nomads. These incentives aim to promote economic growth, attract skilled professionals, and support temporary residents.

## Eligibility Criteria

To qualify for tax breaks, expatriates and digital nomads must meet specific criteria:

- **Expatriates:** Individuals who are not domiciled in Peru and have resided in the country for less than 183 days in a calendar year.
- **Digital Nomads:** Individuals who work remotely for non-Peruvian companies and have a temporary residence in Peru.

## Types of Tax Breaks

Expatriates and digital nomads may benefit from the following tax breaks:

- **Exemption from Income Tax on Foreign Income:** Expatriates are exempt from paying income tax on income earned outside Peru.
- **Reduced Income Tax Rate:** Digital nomads may qualify for a reduced income tax rate of 15% on income earned from remote work performed for non-Peruvian companies.
- **Tax Deductions:** Expatriates and digital nomads can deduct certain expenses related to their work, such as housing, transportation, and healthcare.

## Application Process

To claim these tax breaks, expatriates and digital nomads must:

- **Apply for a Tax Identification Number (RUC):** Obtain a RUC from the Peruvian tax authority (SUNAT).
- **Submit a Tax Return:** File an annual tax return declaring their income and expenses.
- **Provide Supporting Documentation:** Submit documentation to prove eligibility, such as proof of residency, employment contracts, and financial statements.

## Legal Framework

The tax incentives for expatriates and digital nomads are established in the following legal documents:

- **Income Tax Law (Ley del Impuesto a la Renta):** Outlines the tax treatment of residents and non-residents, including exemptions and deductions.
- **Decree Law No. 1499:** Establishes the reduced income tax rate for digital nomads.
- \*\*SUNAT Resolution No. 00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000