🇵🇪 Peru

Peru allows citizens of most countries to enter visa-free for up to 183 days as tourists, one of the most generous tourist allowances in Latin America. Long-stay expatriates must obtain a temporary residence card (carnet de extranjeria) through the Superintendency of Migration (Migraciones). Peru has seen growing interest from digital nomads and retirees attracted by low costs and a vibrant cultural scene.

Foreign nationals who wish to work in Peru must obtain a work visa (Visa de Trabajador) sponsored by a Peruvian employer before arrival, or convert a tourist stay to a work residency through Migraciones if already in-country. Work permits are linked to a specific employer and issued for 1 year, renewable annually. Peru's labor market is primarily Spanish-language, limiting employment opportunities for non-Spanish speakers outside expat-sector roles.

Spouses and dependent children under 18 of work visa holders can obtain a Family Dependency Residency permitting them to live in Peru concurrently with the principal applicant. Family members seeking employment must separately apply for their own work authorization through Migraciones.

Peru taxes residents on worldwide income with progressive rates from 8% to 30%; non-residents are taxed only on Peruvian-source income at a flat 30%. There is a 3-year exemption from worldwide income taxation for new legal residents, making the early years particularly tax-efficient. Corporate tax is 29.5% and VAT is 18%.