---
type: country
domain: web3-compliance
status: compiled
tags: [Legal, Crypto Tax, Crypto Regulation, Country]
aliases: [Peru]
created: 2026-04-23
compile_into: ""
slug: country--peru
sources: "[./crypto-map/data.json#/PE, \"https://soken.io/crypto-map/countries/peru.html\"]"
source_url: "https://soken.io/crypto-map/countries/peru.html"
title: "Peru — Crypto Regulation 2026 | Soken"
description: Peru has not banned crypto and has a growing adoption rate. The SBS and SMV are developing a regulatory framework.
scraped_at: "2026-04-23T20:07:31.162764+00:00"
entry_type_raw: country
region: south_america
---

# Peru — Crypto Regulation 2026 | Soken

# 🇵🇪 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

|     |     |
| --- | --- |
| Status | **Legal** |
| Risk Score | 40/100 (Moderate Risk) |
| Region | south america |
| Currency | PEN |

## Tax

|     |     |
| --- | --- |
| 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.

## Licensing

|     |     |
| --- | --- |
| 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.

## DeFi

**Status:** Unclear

No DeFi regulation.

## Stablecoins

**Status:** no\_rules

No framework.

## NFTs

**Status:** no\_rules

No regulation.

## Mining

|     |     |
| --- | --- |
| 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.

## Geopolitics

|     |     |
| --- | --- |
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | moderate |

Last reviewed: 2026-04-13 ·
Data source: [Soken Crypto Legal Map](https://soken.io/crypto-map/)

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