Country guide · Peru
What it really takes, what it costs every year, what you file with the IRS even with zero revenue, and what almost nobody explains first: Peru has no treaty with the United States either, and the CFC regime can reach you.
Written by an Argentine public accountant who is a Florida notary public and an IRS-registered tax preparer. We handle and sign the US side; your Peruvian accountant closes the local side, and this page tells you what they will ask for.
There is no treaty with the United States either. Peru has treaties with several countries and the Andean Community decision for the bloc, but not with the US. What remains is the foreign tax credit under Peruvian income tax law, with its own limits.
Controlled non-domiciled entities. This is Peru's CFC regime: when you control a foreign entity, its passive income — interest, dividends, royalties, capital gains — is attributed to you in the year it is earned, even if the money was never distributed. If your LLC invoices services you personally perform, the discussion is different. That distinction is what your accountant has to make, ideally before you form.
Tax domicile is not a switch. Peruvian domiciled status is gained and lost under its own rules and timelines, and changes generally take effect from the following tax year. If you are considering moving, the order of the steps matters as much as the steps.
Where the line sits. We handle and sign the US side: formation, EIN, operating agreement and the IRS filings. Income attribution in Peru, the foreign tax credit and your domiciled status belong to your accountant there. What we do is hand them, in writing, everything they will ask you for.
| Item | Year 1 | Year 2 onward |
|---|---|---|
| Wyoming state fee Charged by the state, not by us | USD 102 | USD 60 annual report |
| Registered agent Mandatory under state law | Included | Annual renewal |
| Full formation LLC, EIN, operating agreement, banking guide | Quoted on your case | — |
| Mandatory federal filing Form 5472 + pro forma 1120 | Quoted per tax year | Quoted per tax year |
Wyoming charges no state income tax. Run the numbers by state in our free calculator, no signup.
One obligation does not depend on revenue: Form 5472 with the pro forma 1120, every year, starting with the first. The penalty for not filing starts at USD 25,000 and is automatic.
With the EIN and your passport you can open an account remotely at Mercury or Relay. They review what the business does and sometimes decline. The banking guide is included and, if you are declined, we give you the fallback plan in writing.
Based somewhere else? There are country guides for Argentina, Chile, Colombia, Spain, Mexico and Panama.
Your passport and little else. No visa, no US residency, no local partner and no travel. The state requires a registered agent with a physical address there, included for the first year, and the EIN is issued without a Social Security number, as a foreign owner.
Full formation is quoted on your case and includes the first-year Wyoming state fee (USD 102), the EIN, the operating agreement and the registered agent for year 1. From year two the floor the state charges is USD 60 for the annual report, plus the registered agent renewal. The mandatory federal filing is separate and quoted per tax year.
No. Peru has treaties with several countries and the Andean Community decision for the bloc, but no double taxation treaty with the United States. What remains is the foreign tax credit under the Peruvian income tax law, with its own limits. It has to be planned from the start.
If you are domiciled in Peru you are taxed on worldwide income. On top of that there is the CFC regime for controlled non-domiciled entities: when you control a foreign entity, its passive income is attributed to you in the year it is earned, even undistributed. If your LLC invoices services you personally perform, the analysis differs. Your accountant in Peru settles it.
No. If you are domiciled in Peru, you are taxed in Peru on your worldwide income. The LLC solves how you collect from US clients and platforms and separates your personal assets from the risk of the business; it does not change where you are taxed.
It depends on where the income is earned, not where the company is registered. If you work from Peru with no US office or staff, the usual answer is no federal income tax and only the informational filings. If your operation physically touches the United States, Form 1040-NR comes into play.
This page is informational and is not individualized legal or tax advice. Your Peruvian tax position is determined by your accountant there.
Two or three lines: what you will invoice from Peru, whether there are partners, and whether you have spoken to your accountant. I answer personally with the diagnosis and a fixed quote, in writing.
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