Peru Company Registration | Set Up an SAC Company in Peru
Planning a Peru company registration or looking to set up a company in Peru to reach the Andean market? The most common company type in Peru is the closed corporation (Sociedad Anónima Cerrada, S.A.C.), with 2 to 20 shareholders. You sign the public deed of incorporation before a notary and then register with the National Superintendency of Public Registries (SUNARP). Under Legislative Decree No. 662, foreign investment is approved automatically and foreign investors have the same rights as Peruvian investors, so foreign investors can own 100%.
Official guidance sets each company’s capital by shareholder contributions, with no minimum amount listed. Corporate income tax is 29.5%, dividend withholding for non-residents is 5%, and the general VAT (IGV) rate is 18%. NSS Group (戰國策集團) offers one-stop Peru company formation, from shareholding structure assessment, SUNARP name reservation and the public deed and articles to SUNAT tax number activation and annual tax reminders, to help you set up a Peruvian S.A.C.
Legislative Decree No. 662 provides automatic approval of foreign investment, and foreign investors have the same rights and obligations as Peruvian investors.
When you form a company through SID-SUNARP, the registration comes with a RUC tax number, which the legal representative activates with SUNAT.
Dividends or profit distributions a Peruvian company pays to non-residents are subject to 5% withholding (PwC tax summary).
You can choose an S.A.C., S.A., S.R.L. or E.I.R.L., among others. An S.A.C. has 2 to 20 shareholders, and a board of directors is optional.
company registration?
Under Legislative Decree No. 662 of 1991, Peru gives foreign investors the same rights and obligations as Peruvian investors. Foreign investment is approved automatically and registered with the authorities afterward. Companies can be formed through SUNARP’s Digital Intermediation System (SID), which links to a notary, with an official review period of 24 hours, and the registration comes with a RUC tax number. The common closed corporation (S.A.C.) has 2 to 20 shareholders, and a board of directors is optional. Corporate income tax is 29.5% and dividend withholding for non-residents is 5%, which suits businesses targeting Peru and the Andean market.
in 3 steps
In Peru, an S.A.C. has 2 to 20 shareholders and must have a shareholders’ meeting and a manager, while a board of directors is optional. You first reserve the company name with SUNARP, then use the SID-SUNARP system to link to a notary and sign the public deed of incorporation. Once SUNARP registers the company, the record includes a RUC tax number that is not yet active, which the legal representative activates with SUNAT.
When you register a company in Peru, an S.A.C. needs at least 2 shareholders, and the legal representative needs the required ID documents to handle the tax number. NSS Group helps you plan the shareholder structure, prepare notarial and registration documents and plan annual tax filings, so your Peruvian company is clear and compliant from setup to operation.
First apply to the National Superintendency of Public Registries (SUNARP) for priority reservation of the company name (denominación o razón social). The name must include the abbreviation for the entity type, such as S.A.C. or S.R.L. Then confirm the shareholders, capital, business activities and company address.
Fill in the company details in SUNARP’s Digital Intermediation System (SID) and choose a notary. Once you have a reference number, sign the public deed of incorporation at the notary’s office. The notary sends the documents to SUNARP with a digital signature, and the official review period is 24 hours.
After SUNARP completes the registration, the record includes a RUC tax number that is not yet active. The legal representative applies to the National Superintendency of Customs and Tax Administration (SUNAT) for a Clave SOL and activates the RUC, after which the company can issue invoices and file returns.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Peru bank account documents and process advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
To help you sell, we offer a Stripe application consulting service for businesses selling internationally, so your customers can pay you easily and you can win more sales.
Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and raises customer satisfaction.
A professional, attractive website is your company’s storefront online. We offer full web design services so your site looks good and works well.
Online marketing is a key part of business success today. We offer professional online marketing services, including SEO, social media marketing and content marketing.
Register your company with NSS Group company formation and receive our exclusive free one-stop AI business management system––valued at NT$360,000
One AI system to run your whole company: 12 core systems, 75+ feature modules and 15 AI tools covering the full business workflow, so a new company can start operating quickly.
- Entity type and shareholding structure assessment
- SUNARP priority company name reservation
- Preparation of the public deed of incorporation and articles
- SUNARP registration and SUNAT RUC tax number activation
- Reminders for monthly prepayments and the April annual income tax return
Government fees follow SUNARP and notary notices; other items as quoted
Peru company registration at a glance
The most common questions about Peru company registration, checked against official sources (updated November 2026).
| Company type | Closed corporation (S.A.C.), 2 to 20 shareholders |
|---|---|
| Registry | National Superintendency of Public Registries (SUNARP) |
| Foreign ownership | Foreign investment approved automatically, with national treatment |
| Minimum capital | Ask our consultants |
| Corporate income tax | 29.5% |
| VAT | IGV, general rate 18% |
| Timeline | SID-SUNARP review period of 24 hours; other steps depend on review progress |
| Annual filing | Income tax return in the first week of April of the following year |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
How much does Peru company registration cost? Cost breakdown
The cost to register a company in Peru mainly consists of SUNARP name reservation and registration fees, notary fees and bookkeeping after formation. The official portal does not publish registration fees for standard companies. The items below help you check quotes line by line.
| Item | Cost | Notes |
|---|---|---|
| Company registration fee | Per official notice | Charged by the National Superintendency of Public Registries (SUNARP), covering name reservation and company registration. |
| Notary fees | Per notary fees | The public deed of incorporation is signed before a notary, who then sends it to SUNARP with a digital signature. |
| S.A.C.S. online formation | Formation document PEN 18.70 plus registration fees | Limited to 2 to 20 individuals with digital signatures; no public deed needed. |
| RUC tax number activation | Per official rules | The legal representative applies to SUNAT for a Clave SOL and then activates the RUC. |
| Bookkeeping and annual filing | Quoted by volume | Income tax is prepaid over 12 months, and the annual return is generally due in the first week of April of the following year. |
| NSS Group service fee | Written quote after a free assessment | Based on shareholder structure, company type, number of documents and home-country tax planning. Every item is listed in the quote, with no hidden fees. |
Formation steps follow official guidance from SUNARP and SUNAT on the Peruvian government portal. For standard company registration and notary fees, the latest notices from the authorities and notaries prevail.
Peru company tax and compliance essentials: income tax and IGV
Peruvian companies pay corporate income tax on worldwide net income, with monthly prepayments and an annual return the following year. There is also VAT (IGV), a financial transactions tax and a temporary net assets tax. Foreign shareholders should also check their home country's controlled foreign company (CFC) rules.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | 29.5% | Companies formed in Peru are taxed on worldwide net income. |
| VAT (IGV) | General rate 18% | Micro and small businesses in restaurants, hotels and food services pay 8% in 2026 and 12% in 2027. |
| Dividend withholding | Non-residents 5% | A lower rate may apply with some treaty countries, depending on the shareholding. |
| Financial transactions tax | 0.005% | Applies to debits and credits in bank accounts. |
| Temporary net assets tax | 0.4% on the portion above PEN 1,000,000 | 0% up to PEN 1,000,000. |
| Prepayments and annual filing | 12 monthly prepayments; return in the first week of April of the following year | Actual dates follow the schedule published by SUNAT. |
Some tax rates are based on PwC tax summaries (secondary source, reviewed July 2026). Formation and tax number steps follow official guidance from SUNARP and SUNAT. Have an accountant assess your specific case.
Peru SAC, SRL, SA or EIRL: which should you choose?
When setting up a company in Peru, foreign founders usually compare the closed corporation (S.A.C.), the commercial limited liability company (S.R.L.), the corporation (S.A.) and the individual limited liability enterprise (E.I.R.L.).
| Item | Closed corporation (S.A.C.) | Commercial limited liability company (S.R.L.) | Corporation (S.A.) | Individual limited liability enterprise (E.I.R.L.) |
|---|---|---|---|---|
| Number of shareholders | 2 to 20 | 2 to 20 | 2 or more, no upper limit | 1 |
| Structure | Shareholders' meeting and manager; board of directors optional | Usually a small family business | Shareholders' meeting, manager and board of directors | The sole owner acts as general manager |
| Capital | Set by shareholder contributions | Set by shareholder contributions | Set by shareholder contributions | Set by the sole owner's contribution |
| Share registration | Recorded in the share register | Registered with the Public Registry | Recorded in the share register | Not applicable |
| Corporate income tax | 29.5% | 29.5% | 29.5% | 29.5% |
These are general principles. Base your choice on shareholder background, business model and tax planning.
What foreign founders should know about setting up a company in Peru
- Tax treaties: check whether your home country has a comprehensive income tax treaty with Peru. Without one, dividends a Peruvian company pays to a foreign shareholder are generally subject to 5% non-resident withholding.
- An S.A.C. or S.R.L. needs at least 2 shareholders. A single foreign investor must arrange a second shareholder or choose another suitable entity type.
- To register the tax number with SUNAT, the legal representative can use a foreigner's identity card, a temporary residence permit or a passport with a migration status that allows earning income in Peru. Plan who will be legal representative and their ID documents in advance.
- Check your home country's controlled foreign company (CFC) rules. If a Peruvian company is controlled from a country with CFC rules and lacks real operations, its profits may be taxed in that home country. Whether Peru's tax rate counts as low-tax should be assessed by an accountant.
- Check whether your home country requires approval or reporting for outbound investment before you invest in Peru.
Why choose NSS Group for Peru company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business advisory brand with more than 25 years of experience and more than 30,000 businesses served. We provide company formation, bank account opening, accounting, tax and annual maintenance in many countries and regions, including Peru, and can help plan the shareholder structure and activate the SUNAT tax number. Fees follow a free assessment and written quote. Call toll-free 0800-003-191 or use the form on this page.
Further reading
Sources: Peruvian government portal (SUNAT): types of company; Peruvian government portal (SUNARP): forming a company through SID-SUNARP; Peruvian government portal (SUNAT): RUC registration for legal entities; SUNARP press release: forming an S.A.C.S. in under 72 hours (2021-02-09); Peru Legislative Decree No. 662 (legal stability regime for foreign investment); PwC Worldwide Tax Summaries: Peru Taxes on corporate income (reviewed 2026-07-13); PwC Worldwide Tax Summaries: Peru Withholding taxes (reviewed 2026-07-13); PwC Worldwide Tax Summaries: Peru Other taxes; PwC Worldwide Tax Summaries: Peru Tax administration. The latest official notices prevail. This page is general information, not legal or tax advice.
How much does it cost to set up a company in Peru in 2026?
The official portal does not list registration or notary fees for forming a standard company, so this page gives no amount. For an S.A.C.S. formed online, the formation document costs PEN 18.70 plus registration fees, but this option is limited to 2 to 20 individuals with digital signatures. Other costs include the name reservation, notary fees, legalization and translation of foreign documents, and bookkeeping.
Can foreigners own 100% of a Peruvian company?
Yes. Under Legislative Decree No. 662, foreign investors have the same rights and obligations as Peruvian investors, foreign investment is approved automatically, and property rights are limited only by the Peruvian Constitution. However, an S.A.C. or S.R.L. needs at least 2 shareholders, so 100% foreign ownership can be held jointly by 2 foreign individuals or legal entities.
Do I need to go to Peru in person to set up a company?
The public deed of incorporation must be signed before a notary, so check with the notary in advance whether an attorney-in-fact can sign for you. The legal representative then applies to SUNAT for a Clave SOL to activate the tax number. The legal representative needs a foreigner’s identity card, a temporary residence permit or a passport with a migration status that allows earning income, so confirm the arrangements beforehand.
What is Peru's corporate tax rate in 2026?
According to the PwC tax summary, corporate income tax is 29.5% and dividend withholding for non-residents is 5%. The general VAT (IGV) rate is 18%, and in 2026 micro and small businesses in restaurants and hotels pay 8%. Income tax is prepaid over 12 months, and the annual return is generally due in the first week of April of the following year.
Which businesses should set up a company in Peru?
Peru suits businesses planning for Peru and the Andean market that need a local base for sales, sourcing or services. With 2 or more shareholders you can choose the common S.A.C., and a board of directors is optional. Foreign investment is approved automatically and only needs to be registered with the authorities after it is made. Corporate income tax is 29.5% and dividend withholding for non-residents is 5%.
Who can help me register a company in Peru?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served more than 30,000 businesses. We offer one-stop Peru company registration, including company type and shareholding structure assessment, SUNARP company name reservation, preparation of the public deed of incorporation and articles, SUNARP registration and SUNAT tax number activation, and reminders for monthly prepayments and the annual income tax return. Our fees follow a free assessment and written quote. Call toll-free 0800-003-191 for details.