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Property

Peru — Property: Property Taxes

Peru's annual predial property tax is progressive at 0.2%, 0.6% and 1.0% by value band, and the buyer pays a 3% transfer tax.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries, Peru corporate other taxesLast reviewed: 2026-10-26

Key facts

  • Annual property tax is cumulative and progressive on all properties in a district: 0.2% up to 15 UIT, 0.6% from 15 to 60 UIT and 1.0% above 60 UIT.
  • The real estate transfer tax is 3%, paid by the buyer regardless of the contract, on the agreed price if higher than the recorded value, after deducting the first 10 UIT.
  • The UIT value in soles is not given, so thresholds cannot be converted from this source.

Steps

  1. Determine Property Value — To calculate property taxes, the value of the property must be determined. This is typically done by the local government or a certified appraiser.
  2. Calculate Tax Rate — Once the property value is known, the tax rate can be determined. This rate varies depending on the location and type of property.
  3. Pay Property Taxes — Property taxes in Peru are usually paid annually, but the exact payment schedule may vary depending on the location.

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