Facts in this handbook are compiled from official sources such as local authorities. Rules change — confirm the current position through the source links or with the authority before making major decisions.
01Overview
- Region
- Latin America
- Capital
- Lima
- Currency
- PEN
- Languages
- Spanish
- ISO code
- PE / PER
Jurisdictions
- Peru — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population are not included yet; see official statistics such as the World Bank.
02Market Entry
Industries to study: Agriculture, food & minerals
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Almost all sectors are open to foreign investment
- Applies to
- Foreigners may not acquire resources within 50 km of borders without approval; broadcasting capped at 40%
- Jurisdiction
- Peru
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Corporation (S.A. / S.A.C.)
- Applies to
- LLCs and branches are also possible
- Jurisdiction
- Peru
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
National Superintendency of Public Registries (SUNARP)
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Almost all sectors are open to foreign investment
- Applies to
- Foreigners may not acquire resources within 50 km of borders without approval; broadcasting capped at 40%
- Jurisdiction
- Peru
- Source
- MOFCOM
Beneficial ownership register
Whether companies must keep or file ultimate beneficial owner information.
Beneficial owners must be declared to SUNAT
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- SUNAT
Foreign-entity setup flow
Main approval stages for a foreign investor setting up an entity (no time estimates).
Name reservation at SUNARP → deposit capital → notarial deed of incorporation → SUNARP registration → SUNAT tax ID (RUC)
- Applies to
- A SAC needs at least two shareholders; Excludes processing time estimates
- Jurisdiction
- Peru
- Source
- SUNARP
Local director / representative
Whether a locally resident director, manager or representative is required.
A general manager is required; a foreign national in the role needs suitable immigration status
- Applies to
- A local representative can be appointed
- Jurisdiction
- Peru
- Source
- SUNARP
Local registered address
Whether a local registered address or premises is required at incorporation.
A domicile in Peru is required
- Applies to
- A compliant office address is acceptable
- Jurisdiction
- Peru
- Source
- SUNARP
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
29.5%
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT (IGV) 18% (including 2% municipal promotion tax)
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- SUNAT
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
5%
- Applies to
- On dividends to non-residents
- Jurisdiction
- Peru
- Source
- SUNAT
Tax authority
Authority responsible for corporate tax registration and filing.
SUNAT
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- State Taxation AdministrationSUNAT
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
No treaty
- Applies to
- Per STA publications
- Jurisdiction
- Peru
- Source
- State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
Essentially no exchange restrictions
- Applies to
- Profit remittances bear a 0.005% financial transactions tax
- Jurisdiction
- Peru
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Superintendency of Banking, Insurance and AFP (SBS)
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- Superintendency of Banking, Insurance and AFP
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Labour Ministry work permit plus Migration residence
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
Ministry of Labour and Employment Promotion; National Migration Superintendency
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
Health insurance (EsSalud) and pensions (ONP or a private AFP)
- Applies to
- Employer pays EsSalud; employee pays pension contributions
- Jurisdiction
- Peru
- Source
- EsSalud
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
Customs under SUNAT
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
China–Peru FTA and other bilateral agreements
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- MOFCOM
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
ProInversión
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Special economic zones such as ZOFRATACNA
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- MOFCOM
09Digital & IP
IP office
Authority for trademark and patent filing and registration.
INDECOPI
- Applies to
- Ordinary companies
- Jurisdiction
- Peru
- Source
- MOFCOM
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Personal Data Protection Law (Law 29733)
- Applies to
- Supervised by the National Authority for Personal Data Protection (Ministry of Justice)
- Jurisdiction
- Peru
- Source
- National Authority for Personal Data Protection
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- Peru
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Americas, monitored by our sister site Global Risk Monitor.
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
Main setup steps in Peru
- 1Name reservation at SUNARP
- 2deposit capital
- 3notarial deed of incorporation
- 4SUNARP registration
- 5SUNAT tax ID (RUC)
A SAC needs at least two shareholders
General checklist (setting up a subsidiary)
- Decide model and jurisdiction
- Confirm licences
- Prepare documents
- Incorporate
- Register for tax
- Open bank account
- Obtain operating licences
- Start operations
Steps follow the setup-procedure fact on this page, without times or fees; rely on the official sources.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻秘鲁共和国大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.
Local authorities
- TaxSUNATTax authority website · Accessed 2026-11-13
- LegislationNational Authority for Personal Data ProtectionPersonal data protection · Accessed 2026-11-13
- Financial regulationSuperintendency of Banking, Insurance and AFPFinancial supervision · Accessed 2026-11-13
- LabourEsSaludSocial security · Accessed 2026-11-13
- TaxSUNATBeneficial owner declaration · Accessed 2026-11-13
- Company registrationSUNARPCompany registration · Accessed 2026-11-13