PE · S 12°03′ · W 77°03′
Peru
Peru generally affords national treatment to foreign investment; an S.A.C. suits limited-liability local trading, services and project operations. A board is optional, but notarisation, SUNARP registration and tax registration are required.
A practical vehicle for Andean-market operations.
Closed stock corporation (Sociedad Anónima Cerrada, S.A.C.)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 29.5%; dividends to non-residents are generally subject to 5% withholding, with no local income tax.
- Shareholders and directors
- 2–20 shareholders; board optional; no director residency rule; a resident Peru legal representative is required.
- Share capital
- No general statutory minimum; all shares subscribed, with at least 25% paid; cash or in-kind contributions allowed.
- Local requirements
- A Peruvian registered office and SUNAT-registered resident legal representative are required; regulated sectors and border assets have separate rules.
- Annual maintenance
- Monthly VAT and income-tax prepayments; annual return and statutory accounting records.
- Incorporation timeline
- About 2–4 weeks; SUNARP review is typically 24 hours, but foreign documents can extend it.
- Public disclosure
- SUNARP company registrations are searchable; beneficial owners are filed with SUNAT under tax confidentiality.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01SUNARP — Information on legal entity types
- 02SUNARP — Incorporate your company in six steps
- 03Peru General Companies Law
- 04SUNAT — Beneficial owner declaration
- 05SUNAT — Income Tax Law
- 06PwC Worldwide Tax Summaries — Peru corporate tax administration
- 07ProInversión — General Regulations
- 08DLA Piper Global Expansion Guide — Peru residency requirements
02 · Advantages
Why Peru
- 01Foreign investment generally receives national treatment and may hold S.A.C. shares
- 0220-shareholder limit fits joint ventures and group subsidiaries
- 03Optional board supports streamlined governance
03 · Requirements
Formation requirements
- Shareholders: at least 2; individuals or legal entities
- Documents: articles and notarised deed; foreign company documents normally require legalisation and Spanish translation
- Name: use “S.A.C.” or the full designation; SUNARP name reservation is advisable
04 · Compliance
Annual compliance
- Maintain accounting records and issue electronic vouchers according to revenue thresholds
- File monthly VAT and income-tax prepayments; annual income tax return is generally due in early April
- Update the SUNAT beneficial-owner filing under the 30-business-day change rule
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Peru company.
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