Peru has not banned crypto and has a growing adoption rate. The SBS and SMV are developing a regulatory framework. The Congreso has debated crypto regulation bills.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | south america |
| Currency | PEN |
| Capital Gains (Personal) | 5% CGT on capital gains from securities and assets |
| Capital Gains (Corporate) | 29.5% corporate income tax |
| VAT on Crypto | No |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |
Peru taxes capital gains at 5% for individuals on second-category income. The SUNAT has not issued specific crypto guidance but general tax principles apply. Corporate crypto income is taxed at the standard 29.5% rate.
| Required | No |
| Regulator | SBS / SMV / UIF-Peru |
| Framework | SBS Resolution 02648-2024 (VASP AML/CFT regime, effective Aug 2, 2024); Decreto Supremo N° 006-2023-JUS (VASP definition as obligated subjects); Framework Law for Crypto-Asset Commercialization (Bill 1042-2021-CR, pending full congressional approval) |
| Ease | medium |
No crypto-specific licensing yet. SBS has included VASPs in AML reporting requirements. SMV is considering securities regulation for crypto tokens.
SBS has issued AML guidance covering VASPs.
| Status | Research |
| Name | Peru CBDC |
| Issuing Authority | Central Reserve Bank of Peru |
| Model | retail |
| Technology | Bitel |
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | fsrb_only |
| FATF Body | GAFILAT |
| Suspicious-Activity Reporting | Yes |
Status: Unclear
No DeFi regulation.
Status: no_rules
No framework.
Status: no_rules
No regulation.
| Legal | Yes |
| Electricity Cost | $0.072/kWh |
| Renewable Energy | 55% |
| Infrastructure | fair |
Mining is legal with moderate electricity costs and over half of electricity from renewables. Infrastructure is fair but improving.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
Peru has moderate political stability with some social unrest and regulatory uncertainty affecting crypto businesses. No international sanctions apply. Corruption remains a challenge but improving.
Peru has not banned crypto and has a growing adoption rate. The SBS and SMV are developing a regulatory framework. The Congreso has debated crypto regulation bills.
Peru is classified by FATF as: fsrb_only.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-05 · Data source: Soken Crypto Legal Map
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