---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "south_america", "gafilat", "legal"]
aliases: ["PE", "PER", "Perú"]
created: 2026-04-13
updated: 2025-06-01
compile_into: ["[[country--peru]]"]
sources:
  - name: "SBS Peru"
    url: "https://www.sbs.gob.pe"
    type: "official"
---

# 🇵🇪 [[country--peru|Peru]] (PE) — Crypto Regulation

> 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.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 40/100 (Moderate Risk) |
| Enforcement Level | Low |
| Region | [[domain--south-america|south america]] |
| Currency | [[entity--pen|PEN]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 5% CGT on capital gains from securities and assets |
| Capital Gains (Corporate) | 29.5% corporate income tax |
| VAT on Crypto | No |
| Mining Tax | Subject to income tax |
| 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.

## Licensing

| Field | Value |
|-------|-------|
| Required | No |
| Regulator | [[entity--sbs|SBS]] / SMV |
| Framework | No specific crypto framework; SBS AML regulations apply |
| Ease | medium |
| Cost | N/A |
| Timeline | N/A months |

No crypto-specific licensing yet. SBS has included VASPs in AML reporting requirements. SMV is considering securities regulation for crypto tokens.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | fsrb_only |

## DeFi

**Status:** Unclear

No DeFi regulation.

## Stablecoins

**Status:** no_rules

No framework.

## NFTs

**Status:** no_rules

No regulation.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.072/kWh |
| Renewable Energy | 55% |
| Climate | temperate |
| Infrastructure | fair |

Mining is legal with moderate electricity costs and a significant share of renewable energy. Infrastructure is fair but improving.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Ease of Business | moderate |
| Internet Freedom | partly_free |
| Banking Access | moderate |

## Enforcement

SBS has issued AML guidance covering VASPs.

## CBDC Status: exploring

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [SBS Peru](https://www.sbs.gob.pe)