Peru capital gains tax calculator

For a resident individual it is an effective 5% of the gain. Article 52-A of the Ley del Impuesto a la Renta taxes the net capital income at 6.25% and article 36 deducts 20% from the gross capital income, so 6.25% of 80% of the gain is 5%. The same rate covers listed and unlisted securities, fund and ETF redemptions, crypto on SUNAT's advisory reading, and real property.

They were. Ley 30341 exempted gains on shares and securities sold through a centralized negotiation mechanism supervised by the SMV, where the security had presencia bursátil and neither the seller nor related parties transferred 10% or more of the issuer's securities in the year. Decreto de Urgencia 005-2019 kept it to 31 December 2022, Ley 31662 kept it through 2023 but only for natural persons and only on the first 100 UIT of gain, and the Congress did not prorogue it past 2023, so from 2024 those gains pay the 5%.

Only inside the same year and only inside the securities basket. Article 36 lets a loss on the article 2(a) assets offset that year's net capital income from the same kind of assets and, in the statute's words, it is used in the year and cannot be used in later years: there is no carry-forward. Real-property losses have no pool at all. A securities loss is also denied when the same type of security is bought within the thirty calendar days before or after the sale.

Peru taxes a resident individual's capital gains as second-category income. The statutory rate is 6.25% of the net capital income (article 52-A of the Ley del Impuesto a la Renta, TUO approved by D.S. 179-2004-EF) and article 36 deducts 20% from the gross capital income before that rate, so the effective rate is 5% of the gain. Listed and unlisted securities, fund redemptions, crypto and real estate all use the same 5%. Sources: https://www.sunat.gob.pe/legislacion/renta/ley/index.html and https://orientacion.sunat.gob.pe/01-concepto-de-rentas-por-venta-de-valores-mobiliarios

A non-habitual individual's sale, redemption or rescue of acciones y participaciones representativas del capital, acciones de inversion, certificados, titulos, bonos y papeles comerciales and other valores mobiliarios is a capital gain under article 2, inciso a) of the Ley, and second-category income under article 24. The same treatment covers the redemption of participaciones in mutual funds and investment funds (article 24, inciso h). Cost is the documented acquisition cost; the gain is the disposal value less that cost. Source: https://orientacion.sunat.gob.pe/01-concepto-de-rentas-por-venta-de-valores-mobiliarios

The Lima exchange exemption is NOT in force for this year. The Ley N. 30341 exemption, prorogued by Ley N. 31662 only to 31 December 2023, was not extended: the Congress closed its 2023 legislature without proroguing it and no later extension was identified at capture time (2026-09-19). The SUNAT consolidated text of the Ley del Impuesto a la Renta still ends the corresponding note at 31 December 2023. Gains on listed securities through the BVL therefore pay the same 5% as any other securities gain. Sources: https://www.sunat.gob.pe/legislacion/renta/ley/index.html and https://busquedas.elperuano.pe/dispositivo/NL/2273432-2

Crypto: SUNAT's official material reviewed contains no dedicated cryptoasset statute and no definitive current FAQ for passive individual sales. A SUNAT tax-training reference states that Peru has no specific cryptocurrency legislation and that a fiat realisation may be treated as a capital gain at an effective 5%; it is advisory/training material, not a statute. This calculator applies the 5% reading to a passive, documented sale and flags the interpretation. Source: https://www.sunat.gob.pe/legislacion/renta/ley/index.html

Real property: a private individual's sale of an investment property is a second-category capital gain at 5% of the sale price less the updated acquisition or construction cost and permanent improvements, where the acquisition and the sale both occur from 1 January 2004; property acquired before that date is outside the charge if the acquisition date is proved. A single property occupied as the taxpayer's casa habitacion for at least two years is not subject to the charge. From the third property sale in one year the seller is presumed habitual and the income is third-category, taxed on the article 53 scale instead. Sources: https://orientacion.sunat.gob.pe/01-concepto-de-rentas-de-segunda-categoria-por-venta-de-inmuebles and https://www.sunat.gob.pe/legislacion/renta/ley/index.html

Losses: losses on the assets of article 2, inciso a) offset only the year's net capital income from those same assets (article 36, second paragraph) and, in the statute's words, 'se compensaran en el ejercicio y no podran utilizarse en los ejercicios siguientes': there is no carry-forward. A loss is not deductible when the same type of security (same issuer, same rights) is acquired within the thirty calendar days before or after the sale. Real-property losses produce no tax and no pool, because article 36's compensation rule reaches only the article 2, inciso a) assets. Source: https://www.sunat.gob.pe/legislacion/renta/ley/index.html

Funds and ETFs: redemptions of participaciones in mutual funds and investment funds are second-category income at the same 5%. Other ordinary personal valuables are outside the capital-gain charge: article 2's last paragraph excludes the result of selling bienes muebles distintos a los senalados en el inciso a). Sales carried out habitually or as a business are third-category income on the progressive article 53 scale. Sources: https://orientacion.sunat.gob.pe/01-concepto-de-rentas-por-venta-de-valores-mobiliarios and https://www.sunat.gob.pe/legislacion/renta/ley/index.html