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Overview and introduction 

Taxation of international executives

Peruvian individual income taxes, to which all expatriates are subject, are calculated using a progressive scale expressed in tax units. These units are established each year by the government.


The official currency of Peru is the Nuevo Sol (PEN).


Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

 Peru – Topics



© 2014 Grellaud y Luque, Abogados S.C.R.L., a Peru partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

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 Peru – Topics

Taxation of international executives