Do I pay tax on crypto in Peru?

Yes. The SUNAT treats crypto gains as taxable income. Traders must include gains in their tax returns.

Is Crypto Legal in Peru? 2026 Guide

Q: Is crypto legal in Peru?

Yes. Crypto is not banned in Peru. There is no specific licensing requirement for exchanges yet, but SUNAT considers crypto gains taxable.

Cryptocurrency is legal in Peru.

Regulatory Framework

Trading & ownership

Peru does not have specific crypto legislation, but crypto is not prohibited. The Superintendencia de Banca, Seguros y AFP (SBS) oversees financial markets but has not yet issued specific crypto licencing requirements. Crypto is widely used in Peru for remittances and investment. SUNAT treats crypto gains as taxable income.

Payments & Commerce

Mining Operations

Exchange Licensing & AML/KYC

KYC: . AML:

Taxation

Capital Gains Tax

Crypto gains are considered taxable income in Peru under general income tax provisions. Capital gains may be subject to the 5 percent capital gains rate or regular income tax rates of 8-30 percent.

Income Tax (Staking/Mining)

Crypto received as business income is taxed at regular corporate or personal income tax rates.

VAT & Sales Tax

Primary Regulator

Superintendencia de Banca, Seguros y AFP (SBS)

Official Website →