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.
| Status | Legal |
| Risk Score | 40/100 (Moderate Risk) |
| Region | south america |
| Currency | PEN |
| Capital Gains (Personal) | 5% CGT on capital gains from securities and assets |
| Capital Gains (Corporate) | 29.5% corporate income tax |
| VAT on Crypto | No |
| Staking Tax | No specific guidance |
| Airdrop Tax | No 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.
| Required | No |
| Regulator | SBS / SMV |
| Framework | No specific crypto framework; SBS AML regulations apply |
| Ease | medium |
| Cost | N/A |
No crypto-specific licensing yet. SBS has included VASPs in AML reporting requirements. SMV is considering securities regulation for crypto tokens.
Status: Unclear
No DeFi regulation.
Status: no_rules
No framework.
Status: no_rules
No regulation.
| Legal | Yes |
| Electricity | $0.072/kWh |
| Renewable | 55% |
| Infrastructure | fair |
Mining is legal with moderate electricity costs and a significant share of renewable energy. Infrastructure is fair but improving.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | moderate |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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