🇵🇪 Peru

Peru has not banned crypto and has a growing adoption rate. The SBS and SMV are developing a regulatory framework. The Congreso has debated crypto regulation bills.

Overview

StatusLegal
Risk Score40/100 (Moderate Risk)
Regionsouth america
CurrencyPEN

Tax Information

Capital Gains (Personal)5% CGT on capital gains from securities and assets
Capital Gains (Corporate)29.5% corporate income tax
VAT on CryptoNo
Staking TaxNo specific guidance
Airdrop TaxNo specific guidance

Peru taxes capital gains at 5% for individuals on second-category income. The SUNAT has not issued specific crypto guidance but general tax principles apply. Corporate crypto income is taxed at the standard 29.5% rate.

Licensing & Registration

RequiredNo
RegulatorSBS / SMV
FrameworkNo specific crypto framework; SBS AML regulations apply
Easemedium

No crypto-specific licensing yet. SBS has included VASPs in AML reporting requirements. SMV is considering securities regulation for crypto tokens.

Enforcement Activity

Level: Low

SBS has issued AML guidance covering VASPs.

AML / KYC

KYC RequiredYes
Travel RuleNo
FATF MemberNo
FATF Statusfsrb_only
FATF BodyGAFILAT
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: Unclear

No DeFi regulation.

Stablecoins

Status: no_rules

No framework.

NFTs

Status: no_rules

No regulation.

Mining

LegalYes
Electricity Cost$0.072/kWh
Renewable Energy55%
Infrastructurefair

Mining is legal with moderate electricity costs and a significant share of renewable energy. Infrastructure is fair but improving.

Geopolitical Risk

Stabilitymoderate
SanctionsNo
Corruption Index38/100
Banking Accessmoderate

Risk Factors

Peru has moderate political stability with some social unrest and economic challenges. No major international sanctions. Banking access for crypto is moderate with some regulatory uncertainty.

Sources

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Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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