Peru · Visa required
Emigrating to Peru
For Peru you apply online for a calidad migratoria at Migraciones, the immigration service, while you're outside Peru. With a pension of at least 1,000 dollars net a month, about 890 euros, the rentista is well within reach, and by law that length of stay is indefinite. What's harder is that there's no treaty at all: no tax treaty, no treaty for the AOW and no treaty for healthcare. So the Netherlands keeps taxing, Peru taxes your worldwide income as soon as you're domiciliado, and a policy of your own replaces the CAK.
€ 399 one-off · 37 steps · no subscription
- Kind of journey
- A calidad migratoria online at Migraciones, from outside Peru; then the visa at the consulate and the carné de extranjería in Peru
- The clock
- A decision within thirty working days; collect the visa within thirty days and use it within six months; an Interpol statement at most six months old for the carné
- Note
- No tax treaty and no social security treaty: the Netherlands keeps taxing, a policy instead of the CAK, and for a single person the married rate of the AOW
Last updated: 15 October 2026
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Five phases, from the online application to your first year as a domiciliado
This journey turns on one threshold and three clocks. The threshold is the rentista's 1,000 dollars net a month. The clocks are the thirty working days in which Migraciones decides, the six months in which you must use the visa, and the 183 days: after more than 183 days in Peru you become domiciliado, from the year after, and whoever is away for more than 183 days in a row loses their stay. On top of that there's what the brochure doesn't mention: there's no tax treaty, and no treaty for the AOW and healthcare.
- Orientation
Four routes, one threshold, and three treaties that don't exist
In this phase you learn how living in Peru works, and what it does to your income and your healthcare. Peru works with calidades migratorias, kinds of stay. Whoever comes with a pension becomes a rentista at at least 1,000 dollars net a month, with a length of stay that is indefinite by law. Besides that there's the trabajador with a Peruvian employer, the nómada digital who works remotely for a company outside Peru, and the familiar de residente with a Peruvian partner. There's no tax treaty: the Netherlands keeps taxing your AOW and pension, and Peru taxes your worldwide income as soon as you're domiciliado. There's no healthcare treaty, so no CAK. And whoever goes alone gets the AOW for married people.Read more
- Your visa
Choosing a route, the papers with apostille, and an application from outside Peru
In this phase you apply for your calidad migratoria, online in the Agencia Digital of Migraciones, while you're outside Peru. You first choose your route: rentista, trabajador, nómada digital, or through a Peruvian partner. Your papers, such as your pension statements, your certificates and your certificate of conduct for the last five years, get an apostille. The application costs S/ 58.80, about 15 euros. Migraciones decides within thirty working days, and then the consulate puts the visa in your passport. You use that visa within six months.Read more
- Closing the Netherlands
No treaty, no CAK, and the married rate
In this phase you work through the familiar list for closing down in the Netherlands, and with this country it weighs heavily. There's no tax treaty. So the Netherlands keeps taxing your AOW, your government pension, your occupational pension and your annuity, and you get no tax credit. Peru calls a pension from work untaxed, but does tax your interest and dividend; whether the exemption also covers your AOW, the law doesn't say. There's no CAK, and EsSalud's voluntary insurance is closed until the end of 2027: your policy has to be accepted before you deregister. Whoever goes alone gets the AOW for married people. And whoever leaves before the AOW age can insure themselves voluntarily within one year.Read more
- The move
A levy of 12 percent on household goods, and only a young petrol car
In this phase you move the household goods, the car and the pet. On your household goods you pay a single levy of 12 percent on the customs value, if you lived abroad for the thirteen months before. The shipment arrives between one month before and six months after you. For the car the answer is usually short: a used car may only enter Peru if it runs on petrol and is at most two years old. So you sell it here. The pet needs a health certificate from the NVWA, valid vaccinations and a deworming within thirty days, and on arrival SENASA inspects it at the airport.Read more
- Arrival in Peru
Interpol and the carné, then healthcare, bank, RUC and driving licence
In this phase you arrange your carné, your healthcare and your bank after landing. First you apply for the Interpol statement, and then the carné de extranjería, for S/ 24. Then you settle your healthcare: your own policy, or the free SIS Para Todos if you have no other insurance. You open an account at a bank supervised by the SBS, and register in the RUC if you're going to work or let. With your Dutch licence you drive for six months; after that you exchange it. Within fifty kilometres of the border you may not buy land as a foreigner. And from the year after you were in Peru for 183 days, you're domiciliado.Read more
This is what one step of your plan looks like
This is the real thing: one of the steps of the Peru journey, exactly as it appears in your personal step-by-step plan, with the deadlines, the offices and the sources.
Step 3.3 of your plan
Know the Peruvian side: domiciliado after 183 days, and a pension from work untaxed
- Lead time
- a conversation with a Peruvian contador
- Costs
- adviser hours
In this step you see what SUNAT, the Peruvian tax authority, does with your income. Here sits the difference no brochure mentions.
When you're domiciliado. A foreigner is a tax resident, a domiciliado, if they're in Peru for more than 183 days in a period of twelve months. But the law adds something: whether you're domiciliado SUNAT looks at the start of each tax year. A change during the year only counts from the year after. If you arrive in March, you're not yet domiciliado in your first calendar year. From 1 January after that you are.
What's taxed then. A domiciliado is taxed on all their income, wherever it comes from. Income from abroad counts along with your income from work, on a scale of 8 to 30 percent:
| Part of the income, in UIT | Rate |
|---|---|
| up to 5 UIT | 8 % |
| 5 to 20 UIT | 14 % |
| 20 to 35 UIT | 17 % |
| 35 to 45 UIT | 20 % |
| above 45 UIT | 30 % |
The UIT is a Peruvian unit of account. In 2026 it's S/ 5,500.
Your pension. The law calls rentas vitalicias and pensions that originate in work, such as a pension after your working life (jubilación), not taxed: ingresos inafectos. The law makes no distinction by the country the pension comes from. Two questions remain open, and you put those to a Peruvian contador, a tax adviser:
- Does this apply to your AOW? The AOW is built up by living in the Netherlands, not by working.
- Does this apply to an annuity you took out yourself? SUNAT ruled in 2005 that a renta vitalicia someone takes out themselves, even with money from their work, is taxed income.
What doesn't fall under it. Interest, dividend and rent from the Netherlands Peru taxes as normal, as income from abroad.
What this step rests on
- SUNAT, Ley del Impuesto a la Renta, chapter II — articles 6, 7 and 8: domiciliado after more than 183 days in twelve months, from the year after
- SUNAT, Ley del Impuesto a la Renta, chapter IV — article 18: pensions that originate in work are ingresos inafectos
- SUNAT, Informe 132-2020 — a renta vitalicia originating in work (Ley 24053) is inafecta
- SUNAT — questions on the 2004 return: foreign jubilación pensions "estarían inafectas", but you still declare them
- SUNAT, Informe 171-2005 — a renta vitalicia you take out yourself is taxed second-category income
- SUNAT, Ley del Impuesto a la Renta, chapter VII — article 53: the scale of 8 to 30 percent on work and income from abroad
- SUNAT — the 2026 UIT: S/ 5,500
And this is the dashboard that step lives in. The example shows the plan for Spain; your dashboard shows the plan for Peru.
This is step 3.3 of 37. The other 36 are ready for you, each with the same sources, the same offices and a schedule that keeps track of your dates.
See all 37 steps for PeruEvery step on one list, free
Not ready to start yet? Then you get the departure checklist for Peru: every step in order, to print and tick off. With it, five mails in a week and a half about the pitfalls and the real costs. If the rules for Peru change, you'll hear about it. After that we ask once where your plans stand, and now and then we send one thing that fits your moment. No newsletter, and you can switch it off at any time.
What will your move to Peru cost? Work it out →Also want to know whether your departure date is feasible? Take the departure scan: seven questions, and you see your whole plan in miniature →
That was the move. And once you live there?
Which country may tax your pension once you live in Peru? Is there a favourable regime, a scheme that lowers your tax? And how do you get insured? That depends on where your income comes from. Tick it and you'll see which rules apply to you, with the source.
See the financial conditionsClosing down the Netherlands: all your letters in one go
Moving to Peru starts with leaving the Netherlands properly. That's why the plan includes the letter tool: you enter your details once and every cancellation and notification letter is ready.
Just the letters, without the plan? That works too, for € 49
- Health insurance, rent, energy, subscriptions, GP, school, bank and pension fund: 16 kinds of letters. You enter your details only once.
- A sending list that counts back from your departure date and your notice period, even when that's three months.
- Also what you need to ask for as an emigrant: your no-claims years in English, your medical file and the school report (the report on your child for the new school).
Auke, maker of Vertrekklaar
In December we're leaving ourselves, on a trip around the world with our family. What I put here, I'm arranging for my own family too.
On 20 September 2026 a customer wrote that the CAK rule for early retirement was missing from his plan. He was right. That evening the step was in thirteen plans, with the source attached.
The knowledge base on Peru
Per phase, the articles that are already there. They're written from the same journey and go deeper than what fits above.
- Healthcare in Peru: EsSalud, SIS and what a newcomer can take outPeru has no healthcare treaty with the Netherlands, so the CAK arranges nothing for you. If you are employed, you are insured with EsSalud. Otherwise, with a carné de extranjería you can join the SIS, the public scheme of the Ministry of Health. The voluntary EsSalud insurance takes no new members until the end of 2027.
- The residence routes to Peru: rentista, employee or family memberIf you want to live in Peru, you apply for a calidad migratoria from Migraciones, the Peruvian migration service. For retirees there is the rentista: a pension or fixed income of at least US$ 1,000 net a month, with a stay that has no end date. You then collect your carné de extranjería in Peru.
- Working in Peru: the calidad trabajador, the quotas and your diplomaIf you are going to work for an employer in Peru, you need the calidad migratoria trabajador, based on a contract approved by the Ministry of Labour. An employer may have at most 20% foreigners on the staff, with at most 30% of the payroll. You have a university degree recognised by SUNEDU.
- AOW, pension and tax in Peru: no treaty, so the Netherlands taxesThe Netherlands and Peru have no tax treaty. So the Netherlands keeps taxing your AOW, your pension and your annuity. As your country of residence Peru taxes your worldwide income, but its law exempts pensions that originate in work. There is no social security treaty either: a single person gets the AOW for married people.
- Your car and driving licence in Peru: two years old at most, and exchange after six monthsA used car may only enter Peru if it is at most two years old, runs on petrol and has low mileage. The average Dutch car therefore cannot come in, not even as part of your household goods. With your Dutch licence you drive for the first six months at most; after that you exchange it, with a theory exam.
- Your dog or cat to Peru: the certificate, the deworming and the way backA dog or cat may enter Peru with an official health certificate from the Netherlands, vaccinated against rabies and the common diseases, and dewormed within 30 days before the journey. SENASA inspects the animal at the airport. Think of the way back too: for the EU, Peru counts as a country with a rabies risk, so arrange the blood test in the Netherlands.
All 13 articles about Peru
- Your household goods to Peru: the 12% tributo único and the thirteen-month rule
- Banking and payments in Peru: opening an account, the ITF and the S/ 2,000 limit
- The first weeks in Peru: what has to happen on arrival and after
- Buying a home in Peru: open to foreigners, except near the border
- Renting in Peru: the contract, registration with Migraciones and eviction
- Children and school in Peru: enrolment, the school year and revalidation
- Registration and numbers in Peru: carné de extranjería, CUE and RUC
Also applies to your move
Ready to begin?
The step-by-step plan for Peru: 37 steps, with your documents and your costs in one place. For each step you see the latest date to start. You pay once and it's yours.