Opening a company in Peru: locals, foreigners, freelancers and digital nomads

At a glance: S.A.C. with no legal minimum capital, notarial deed registered at SUNARP in 1 to 3 days for about 200 to 600 euros, 29.5 percent corporate tax, 18 percent IGV with no threshold, a digital nomad category created in 2023 that is not yet a working visa. Legal forms. Sole trader (persona natural con negocio) with a tax number (RUC) and unlimited liability, or the single-owner limited company (Empresa Individual de Responsabilidad Limitada, E.I.R.L.). Closed stock company (Sociedad Anónima Cerrada, S.A.C.): 2 to 20 shareholders, no minimum capital, board optional, the standard vehicle. Limited company (Sociedad Comercial de Responsabilidad Limitada, S.R.L.): 2 to 20 partners. Stock corporation (S.A.): mandatory board. At least 25 percent of capital must be paid in; banks usually want PEN 1,000 (about 250 euros). Registration. Public deed (escritura pública) before a notary, filed electronically through SID-SUNARP to the public registry (SUNARP), registration in 1 to 3 business days; SUNARP fees about PEN 60 plus 0.3 percent of capital, notary PEN 300 to 1,000. Then the RUC at the tax authority (SUNAT, free, online) and a municipal operating licence (licencia de funcionamiento, PEN 100 to 400). Two to three weeks; total excluding capital about PEN 800 to 2,500 (about 200 to 600 euros) alone, PEN 2,500 to 5,000 with a lawyer. Taxes 2026. Corporate income tax 29.5 percent; the MYPE regime (RMT) for net income up to 1,700 tax units (UIT, PEN 5,500 in 2026, about 2.3 million euros) taxes the first 15 UIT of profit at 10 percent and the rest at 29.5. Dividends 5 percent for resident individuals and all non-residents, tax-free for resident companies. IGV 18 percent on every sale outside the RUS, no threshold. Personal income tax on work income 8 to 30 percent, the top rate above 45 UIT (about PEN 247,500, 62,000 euros) after a 7 UIT deduction; capital income 5 percent; residents are taxed on worldwide income. Freelancers and the self-employed. Register a RUC online at SUNAT as a fourth-category earner and issue electronic fee receipts (recibos por honorarios); corporate clients withhold 8 percent on receipts above PEN 1,500. The new simplified regime (NRUS) with sales up to PEN 96,000 a year (about 24,000 euros) charges a flat PEN 20 or 50 a month with no IGV; the special regime (RER) up to PEN 525,000 of revenue (about 130,000 euros), 1.5 percent of monthly revenue plus IGV; then the RMT. Pension (AFP or ONP) and health cover (EsSalud or SIS) are optional, so the minimum mandatory monthly cost is zero. Foreigners. 100 percent foreign ownership; no property within 50 kilometres of the borders. No nationality or residence rule for shareholders or the general manager, but a manager without a resident card (carné de extranjería) cannot open bank accounts or hire; a shareholder visiting as a tourist needs a permit to sign contracts (permiso para firmar contratos) from Migraciones, or signs by apostilled power of attorney. Investor residence (residente inversionista): at least PEN 500,000 (about 125,000 euros) in a Peruvian company with a business plan and job creation, one year renewable. Bank accounts need the manager in person; two to six weeks. Branch of a foreign company. A branch (sucursal) is set up by public deed in Peru with apostilled and translated articles, certificate of existence and the parent's resolution assigning capital and appointing a permanent legal representative resident in Peru, registered at SUNARP and SUNAT; no minimum capital. Taxed at 29.5 percent on Peruvian-source income plus the 5 percent dividend tax on profits deemed distributed, about 33 percent all in. An S.A.C. subsidiary is the normal choice. Digital nomads. Not yet in practice: a digital nomad residence category (calidad migratoria de nómada digital), one year renewable, was created by Legislative Decree 1582 in November 2023, but Migraciones has published no implementing rules, income threshold or application channel. Closest route: visa-exempt tourists get up to 183 days in a calendar year and remote work for foreign clients is tolerated; more than 183 days in a 12-month period makes you tax resident from the following January. Changed recently. Tax unit UIT raised to PEN 5,500 (January 2026); IGV cut to 8 percent for small restaurants and hotels (2026); the Peru-United Kingdom tax treaty in force (January 2026); minimum wage PEN 1,130 (January 2025). Figures checked October 2026 from SUNAT, SUNARP, Migraciones, PwC Worldwide Tax Summaries and Peruvian law-firm 2026 pages; thresholds and fees change yearly. Confirm with a licensed adviser in Peru before you file.