Global Property Guide

Financial Information for Residential Property Buyers


Capital Gains Tax (Effective) - Peru Compared to Latin America

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Click name of country for detailed information
Venezuela 34.00%
Peru 30.00%
Guyana 25.00%
Mexico 25.00%
Argentina 15.00%
Brazil 15.00%
Bolivia 13.00%
Uruguay 12.00%
Paraguay 10.00%
Panama 10.00%
Nicaragua 10.00%
Colombia 10.00%
El Salvador 10.00%
Guatemala 10.00%
Honduras 10.00%
Costa Rica 0.00%
Ecuador 0.00%
Chile 0.00%

Peru: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


Peru does not publish house price statistics, and generally its statistics are weak. The Ministerio de Econom'a y Finanzas has basic statistics on production, prices, interest rates, international reserves and the balance of payments. There are financial statistics at the Banco Central de Reserva del Peru. The Instituto Nacional de Estadistica e Informatica produces data, but not on-line time-series.