How much do you pay for selling Bitcoin in Peru?

For an occasional investor, approximately 5% effective on the gain as second category income.

When do I move to the third category?

When the activity is habitual, organized, and with a business intent; the rate rises to 29.5%.

What exchange rate should I use?

The one published by the SBS for the date of each transaction.

Cómo declarar criptomonedas en Perú

SUNAT considers cryptocurrencies intangible movable assets: the gain from their sale is second category income for the occasional investor, with an effective rate of 5%, or third category if the activity is business-related.

Information reviewed by Mikael O.

Isometric illustration about cryptocurrency taxes in Peru

Quick Tax Summary

Tax type: Second or third category income
Tipo aplicable: 5% effective in second category; 29.5% in third
Tax-exempt minimum: 20% deduction for second category income
Crypto-to-crypto: Yes
Staking y recompensas: Taxable income
Losses: Offsettable within the fiscal year
Filing deadline: March – April of the following year
Formularios: Annual income declaration for individuals
Sanciones: Fines from the Tax Code table and interest
Autoridad fiscal: SUNAT

Second or third category

In the second category, a 20% deduction is applied to gross income and a 6.25% rate on net income, which is equivalent to an effective 5% on the gain.

If you buy and sell habitually and in an organized manner, SUNAT may consider that you are engaging in business activity: income falls into the third category with a 29.5% rate and accounting obligations.

Documentation and exchange rate

All transactions are valued in soles at the exchange rate published by the SBS on the corresponding date. Keep records of purchases, sales, and commissions.

Payments received in cryptocurrencies for services are considered fourth or third category income, as applicable, and are valued on the day of collection.

Before filing: have your history in order

The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.

See exchanges with MiCA license

Frequently Asked Questions

Other countries in the same region · Latin America

This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.

🇵🇪Cómo declarar criptomonedas en Perú