Peru tax calendar 2026: return and payment dates
In Peru the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both expected by 10 June 2027 (tax year 2026; provisional, not yet confirmed by the tax authority).
For a private investor who is tax resident in Peru and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 10 June 2027Tax return expected — for tax year 2026 (in 227 days). Provisional: the tax authority has not confirmed this date yet.
- 10 June 2027Tax payment expected — for tax year 2026 (in 227 days). Provisional: the tax authority has not confirmed this date yet.
Return deadline, in full
Ley 31940: individuals may file and pay the annual return until June of the following year; SUNAT sets the dates by last digit of the RUC. For tax year 2025: 27 May (digit 0) to 9 June 2026 (digit 9), and 10 June 2026 for 'buenos contribuyentes' and persons not required to hold a RUC (RS 000386-2025/SUNAT). The tax-year-2026 schedule (filed in 2027) is not yet published - 10 June is the 2026 pattern.Payment deadline, in full
Regularisation payment due on the same date as the annual return (same RUC-digit schedule).
Where to file and pay
Returns and payments go through the tax authority. Its own website: SUNAT, the national tax authority — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Peru runs from 1 January to 31 December. The current one ends on 31 December 2026.
The expected tax return date for Peru is 10 June 2027 (tax year 2026). It is provisional: the tax authority has not confirmed it yet. A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Peru.
The expected tax payment date for Peru is 10 June 2027 (tax year 2026). It is provisional: the tax authority has not confirmed it yet. Returns and payments go through the tax authority: SUNAT, the national tax authority, www.sunat.gob.pe. Allocaria files and pays nothing for you.
Who must file
Art. 79 LIR: taxpayers obtaining computable income must file the annual return (persons with only fifth-category employment income are generally exempt). Foreign-source gains, dividends or interest from a foreign broker are not withheld in Peru, so they must be self-declared in Form 709.
Forms the tax authority names
- Formulario Virtual N.° 709 - Renta Anual - Persona Natural
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- SUNAT - TUO Ley del Impuesto a la Renta, Capítulo VI (Arts. 36, 51, 51-A: second-category net income, wash-sale rule, foreign-source income)
Official source · read 14 October 2026
- SUNAT - TUO Ley del Impuesto a la Renta, Capítulo VII (Arts. 52-A, 53: 6.25%, 5% dividends, 8-30% scale)
Official source · read 14 October 2026
- SUNAT - TUO Ley del Impuesto a la Renta, Capítulo I (Art. 2, capital gains on securities)
Official source · read 14 October 2026
- SUNAT - TUO Ley del Impuesto a la Renta, Capítulo IV (Art. 19 exemptions; repeal of 5 UIT exemption; Ley 30341 note)
Official source · read 14 October 2026
- SUNAT - TUO Ley del Impuesto a la Renta, Capítulo V (Arts. 21 e weighted average cost, 24 second-category income)
Official source · read 14 October 2026
- SUNAT - TUO Ley del Impuesto a la Renta, Capítulo IX (Art. 61 foreign currency)
Official source · read 14 October 2026
- SUNAT - TUO Ley del Impuesto a la Renta, Capítulo XI (Art. 79 filing, Art. 88 foreign tax credit)
Official source · read 14 October 2026
- SUNAT - Resolución de Superintendencia N.° 000386-2025/SUNAT (annual return schedule, tax year 2025)
Official source · read 14 October 2026
- SUNAT - Unidad Impositiva Tributaria (UIT 2026 = S/ 5,500)
Official source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Peru: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Peru. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.