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Peru day-count rules

Spending time in Peru? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings Peru's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇵🇪Avoid Peru tax residencyMore than 183 days in any 12-month period; residence then takes effect from 1 January of the following year.<=182 / 365
• 🇵🇪Become Peru tax residentMore than 183 days in any 12-month period; residence then takes effect from 1 January of the following year.>=183 / 365