🇵🇪

Crypto Regulation in Peru

Legal

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.

Region: South AmericaCurrency: PENRisk Score: 40/100

Tax Information

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
Mining Tax
Subject to income tax
Summary
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

License Required
No
Regulator
SBS / SMV (Superintendencia de Banca, Seguros y AFP / Superintendencia del Mercado de Valores)
Framework
No specific crypto framework; SBS AML regulations apply
License Types
--
Estimated Cost (USD)
N/A
Timeline
N/A months
Ease of Licensing
Medium
Notes
No crypto-specific licensing yet. SBS has included VASPs in AML reporting requirements. SMV is considering securities regulation for crypto tokens.

AML / KYC

KYC Required
Yes
Travel Rule
No
FATF Member
Yes
FATF Status
Compliant
Suspicious Activity Reporting
Yes

Mining

Mining Legal
Yes
Status
Legal
Electricity Cost ($/kWh)
$0.06
Renewable Energy
60%
Climate
Tropical
Infrastructure
Good
Tax on Mining Income
29.5% corporate income tax
Notes
Competitive electricity prices. Mining operations are economically viable.

DeFi, Stablecoins & NFTs

DeFi: unclearStablecoins: no rulesNFTs: no_rulesCBDC: exploring

Soken Services

Legal Opinion
Available | $3,000 - $12,000 | 10 days
Banking
Difficulty: Hard | Crypto-friendly banks: none listed
Min. Deposit
$10,000
Fiat Rails
SWIFT, Local ACH
Card Payments
Visa, Mastercard
Company Registration
$8,000 | 30 days | Sociedad de Responsabilidad Limitada (SRL)

Sources

SBS Peru
Reviewed: 2026-03-01likely

Frequently Asked Questions

Is crypto legal in Peru?
Cryptocurrency is currently classified as "Legal" in 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.
What is the crypto tax rate in Peru?
In Peru, the personal capital gains tax on crypto is 5% CGT on capital gains from securities and assets, and the corporate tax rate is 29.5% corporate income tax. 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.
Do I need a crypto license in Peru?
No, Peru does not currently require a specific crypto license, though other financial regulations may apply.
Is crypto mining legal in Peru?
Yes, crypto mining is legal in Peru. Electricity costs approximately $0.06/kWh. Mining income is taxed at: 29.5% corporate income tax. Competitive electricity prices. Mining operations are economically viable.
What are the AML/KYC requirements for crypto in Peru?
Yes, crypto businesses in Peru must comply with KYC (Know Your Customer) requirements. FATF compliance status: compliant.