How is cryptocurrency taxed in Peru?

In Peru, cryptocurrency gains are taxed as capital gains.

“Las criptomonedas califican como bienes inmateriales y su enajenación genera ganancias de capital gravadas con el Impuesto a la Renta cuando son realizadas por personas naturales fuera del giro de negocio.”

This reflects guidance from Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT, Peru), as of 2021-10-18.

See the full Peru crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Peru with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT, Peru), as of 2021-10-18