Peru Tax Residency (183-day rule)

Key parameters
Threshold	183 days
Period / Window	Rolling 12 months
Counting	Any part of a day
Alternative	Domicile

This applies to individuals for Peruvian income tax, whatever visa they hold.

Foreign nationals become tax resident through presence. Peruvian nationals become tax resident through domicile under ordinary civil-law rules.

• Presence — more than 183 calendar days in Peru within any 12-month period. This is the route for foreign nationals.
• Domicile — you are a Peruvian national and Peru is your home under ordinary civil-law rules.
• Official posting — you represent Peru abroad in a role designated by the public sector.

Your status is judged at the start of each tax year, which is the calendar year. Crossing the threshold during a year makes you resident from 1 January of the next one. The exception is leaving after you acquire residence in another country: that ends residency on departure, not on the next 1 January.

Once resident, Peru taxes your worldwide income. Nonresidents are taxed only on Peruvian-source income.

• Crossing 183 days mid-year does not make you resident that year. Status is fixed at 1 January. Days you add after that date wait until the next 1 January before they change anything.
• Proving residence abroad and leaving ends it on the day you go. That path does not wait for 1 January. Without that evidence, you stay resident until you are absent for more than 183 days in a 12-month period, from the next 1 January.
• A returning Peruvian national recovers residency unless the stay is transitory — 183 days or fewer in any 12-month period. That change takes effect from the next 1 January.
• Dual residency is possible. If another country also treats you as resident, a double tax treaty's tie-breaker rules can assign a single treaty residence without cancelling your Peruvian domestic status.

Residents are taxed on worldwide income, so misjudging this usually surfaces as foreign income left undeclared. The Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) applies a fine of 50% of the tax left unpaid where a return omits income or states false figures. Professional tax advice is strongly recommended in situations like this.

A long stay that waits until January

You move to Lima in early March and spend 250 days in Peru over the next 12 months. You pass 183 days in September, so you are a Peruvian tax resident from 1 January of the following tax year, not from the day you crossed the line.

Past the count, still a year away

You arrive on 1 August and stay. By 31 December you have 153 days, and you pass 183 days in late January of the next year. That change happens during the second year, so you become resident from 1 January of the year after that.

Few days, but the home is Peruvian

You are a Peruvian national. Lima is your home under ordinary civil-law rules, and you spend only 90 days there this year. The presence route is for foreign nationals, but domicile makes you a tax resident regardless.

• SUNAT — Concept of a non-domiciled individual
• SUNAT — Condition of being domiciled
• Ministry of Economy and Finance — Single Unified Text of the Income Tax Law (Supreme Decree No. 179-2004-EF)
• Ministry of Economy and Finance — Income Tax Law Regulations, domicile rules (Supreme Decree No. 159-2007-EF)