South America
Peru welcomes digital nomads with generous visa-free access for over 90 countries, allowing stays up to 183 days per year. Home to Machu Picchu, vibrant Lima, and the Amazon rainforest, Peru offers affordable living costs (800-1500 USD/month), growing coworking infrastructure, and excellent food scene. A digital nomad visa was announced in November 2023 but is not yet available as of 2025. Most nomads use the tourist visa, which cannot be extended. The country features modern banking (though account opening requires residency), reliable internet in major cities, and a welcoming atmosphere for remote workers.
Visa requirements vary by nationality
Most nationalities can enter Peru visa-free for tourism, receiving up to 90 days on arrival. Immigration officers register entry digitally via the Tarjeta Andina de Migración (TAM). Maximum cumulative stay is 183 days in any 365-day period.
Peru law prohibits tourists from working, but there is no specific enforcement against remote work for foreign employers/clients. Peru created a Digital Nomad Visa category via DL 1582 (Nov 2023) acknowledging remote work, but it remains unimplemented as of March 2026. In practice, many digital nomads work remotely on tourist entry without issues.
Non-domiciled individuals are taxed at a flat 30% on Peruvian-source income only. You become tax-domiciled after spending 183+ days in Peru within a 12-month period, effective January 1 of the following year. If staying under 183 days and earning only foreign-source income, no Peru income tax applies. Capital gains on listed shares: 5%. Dividends from Peruvian companies: 5% withholding.
Required for nationals not on Peru's visa-exempt list. Must be obtained at a Peruvian consulate before travel. Grants the same stay conditions as visa-free entry: typically 90 days, with a maximum of 183 days in any 365-day period.
Same legal grey area as visa-free entry. Tourists are prohibited from working in Peru, but remote work for foreign employers is not specifically addressed or enforced.
Same as visa-free entry: non-domiciled individuals taxed at flat 30% on Peruvian-source income only. No Peru tax on foreign-source income if staying under 183 days in a 12-month period.
For short-term business activities such as meetings, contract negotiations, and commercial transactions. Does not permit paid employment. Visa-exempt nationals simply declare business purpose on arrival; others must apply at a consulate.
Business visa is for business meetings and negotiations only — not for any form of employment or remote work. Income-generating work requires a work visa.
Non-domiciled individuals: flat 30% tax on Peruvian-source income. Business visitors not earning Peruvian-source income have no Peru tax liability. If receiving payments from Peruvian entities, withholding tax applies.
For foreign nationals with employment contracts of 12+ months with a Peruvian company. Requires Ministry of Labor contract approval. Valid for 1 year, renewable annually, with path to permanent residency after 3 years.
Work visa holders are authorized to work in Peru. This includes remote work if the employment contract specifies it. The independent worker variant (Trabajador Residente Independiente) covers freelancers with 12+ month service contracts.
As a work visa holder, you will likely become tax-domiciled (183+ days). Domiciled individuals pay progressive income tax: 8% (up to 5 UIT), 14% (5-20 UIT), 17% (20-35 UIT), 20% (35-45 UIT), 30% (over 45 UIT). First 7 UIT are exempt (S/ 38,500 in 2026). Employer withholds income tax and contributes to EsSalud.
Introduced by Decreto Legislativo 1582 (November 14, 2023) for remote workers. NOT YET OPERATIONAL as of April 2026 — the necessary TUPA regulations have not been published. Both the August 2024 and September 2025 TUPA updates excluded this visa. Digital nomads currently use tourist entry (183 days).
Tax treatment not yet defined. If implemented as a resident visa and holders stay 183+ days, they would likely become tax-domiciled and subject to worldwide income taxation starting January 1 of the following year.
For foreign family members of Peruvian nationals or foreign residents in Peru. Allows living and working in Peru. Valid for 1 year (family of foreign residents) or 2 years (family of Peruvian nationals), renewable.
Family visa holders have full work authorization in Peru, including self-employment and remote work. No restrictions on income source or type of work.
Family visa holders who stay 183+ days become tax-domiciled. Domiciled individuals pay progressive income tax (8-30%) on worldwide income. First 7 UIT exempt (S/ 38,500 in 2026). Working family visa holders will have employer tax withholding and EsSalud contributions.
For individuals with permanent passive income of at least $1,000/month (pensions, annuities, lifetime benefits). Does NOT permit employment or remote work. Valid for 1 year, renewable. Popular retirement visa with path to permanent residency and citizenship.
Rentista visa holders are explicitly prohibited from any form of employment or professional activity in Peru. This includes remote work, freelancing, and consulting. The visa is strictly for individuals living on permanent passive income.
Rentista visa holders who stay 183+ days become tax-domiciled (effective Jan 1 of following year). Domiciled individuals: progressive tax 8-30% on worldwide income. Non-domiciled: flat 30% on Peruvian-source income only. Dividends from Peruvian companies: 5%. Capital gains on listed shares: 5%.
Visa requirements can change frequently. This information is provided for general guidance only and should not be considered legal advice. Always verify current requirements with the official embassy or immigration authorities before making travel plans. Last updated: December 1, 2025