How is crypto taxed in Peru?

Peru crypto tax rules are still being written. As of October 2026, Peru has no law or SUNAT ruling that sets out how crypto gains are taxed, and the tax authority has said a new rule is needed before it can tax individual investors' profits clearly. Companies and businesses fall under the general income tax law, but how it applies to crypto is still debated.

Does SUNAT tax cryptocurrency?

Not under any specific rule yet. In a 2023 statement reported by Gestión, SUNAT said Peru's legal framework had no specific regulation on crypto trading, so it could not respond to queries about it. Tax lawyers quoted in that report read this as SUNAT declining to set a position. One expert argued that individuals' crypto gains would likely fall outside income tax, because Peru taxes individuals' capital gains only on listed kinds of assets. Another said each case has to be analyzed under the general law. The experts also expected transfers of crypto to fall outside the general sales tax.

The legal status of buying and holding crypto is covered in is crypto legal in Peru.

Is there a Peru crypto capital gains tax?

Not a dedicated one. PwC notes that Peru taxes certain capital gains of individuals, such as gains on real estate at an effective 5% rate, but its summary does not list crypto. In February 2025, Bloomberg Línea reported SUNAT's head saying crypto profits would be taxed through approval of a new rule under capital income, known as rentas de capital. No rate was announced.

In May 2026, Gestión reported that SUNAT still had no finished proposal. Its head said the agency could apply a framework immediately once one is issued. SUNAT was also working on rules to obtain crypto data through international information exchange and to detect undeclared income, with a crypto tax possibly in place by 2027.

What rules already apply to crypto platforms in Peru?

Anti-money laundering rules, not tax rules. Peru's banking and insurance regulator, the SBS, published Resolution 02648-2024 in August 2024. According to CMS, it requires virtual asset service providers in Peru, such as exchanges, transfer services and custodians, to run anti-money laundering systems, appoint a compliance officer and report to Peru's financial intelligence unit. Its chapter on virtual asset transfers was set to apply two years after publication. Background on these rules is in crypto anti-money laundering rules, and other countries' approaches are in crypto tax around the world.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.