Steps and where to go
| # | Step | Where | Online or in person | Fee | Time |
|---|---|---|---|---|---|
| 1 | FBI Identity History Summary (5-year clean record required) | FBI online via edo.cjis.gov; fingerprints at IdentoGO/USPS ❓ | Online plus a fingerprint visit | US$18 ✅ (FBI FAQ, checked Oct 9, 2026; fingerprinting at USPS/channeler may cost extra) | ❓ days to weeks |
| 2 | Apostille the FBI check. It is a federal document, so the US Dept of State Office of Authentications handles it, not a state Secretary of State. Use Form DS-4194 ✅ (travel.state.gov) | By mail, or in person by appointment | US$20 per document ✅ (travel.state.gov, checked Oct 9, 2026) | Mail: ~5 weeks; walk-in drop-off: 7 business days ✅ | |
| 3 | Birth certificate (needed later for naturalization) → apostille from the issuing state's Secretary of State | State SOS | Varies | Varies by state | Varies |
| 4 | Official translation into Spanish. Peru uses a traductor público juramentado; translations made abroad are normally accepted only if legalized ❓ (exact rule not verified for each Migraciones procedure) | Lima | In person or email | ❓ ~S/ 60–150/page | ❓ 2–5 days |
| 5 | Reserve the company name: S/ 26.40, valid 30 days, up to 5 options (gob.pe/271; tramitesperu) | SUNARP / SID online | Online | S/ 26.40 (~US$7.70) | Same day |
| 6 | Draft the minuta and sign the escritura pública at a notary. Use the SID-SUNARP flow (gob.pe/10580) | Notary in Peru. A foreigner may need a power of attorney or a valid CE to sign, depending on your status ❓ | In person or SID | Notary ~S/ 300–800 (secondary source, tramitesperu) ❓ | 1–2 wks ❓ |
| 7 | SUNARP registration. Example: S/ 59.40 calificación + S/ 3 per S/ 1,000 of capital + S/ 19.80 per officer. S/ 10k capital with 1 manager = S/ 109.20 (tramitesperu calculator) ❓ secondary | SUNARP | Online via notary | ~S/ 110 | ~1 wk ❓ |
| 8 | RUC with SUNAT. SID can issue the RUC automatically ❓. The company must be activo y habido ✅ (gob.pe/12877) | SUNAT | Online | Free ❓ | Days |
| 9 | Corporate bank account and capital deposit | BCP / Interbank / BBVA, etc. | In person. Banks often want a CE ❓ | — | ❓ weeks |
| 10 | Licencia de funcionamiento: needed if you have premises. Investors must cite its number at naturalization (gob.pe/12580) | Municipality | Varies | ❓ | ❓ |
| 11 | Employment contract of 1 year or more approved by the labor authority on SIVICE. The fee varies by regional DRTPE/GRTPE (MTPE fee list; SIVICE) | MTPE / SIVICE | Online | ❓ amount varies | ❓ |
| 12a | From abroad: Solicitud de Calidad Migratoria Trabajador Residente, S/ 58.80 (BN TUPA). You must be outside Peru. Then collect the visa at a Peruvian consulate (gob.pe/12877) | Migraciones Agencia Digital, then the consulate | Online | S/ 58.80 (~US$17) | ❓ |
| 12b | From inside Peru: Cambio de Calidad Migratoria Trabajador Residente, S/ 161.40 (gob.pe/12931; BN TUPA) | Migraciones Agencia Digital | Online | S/ 161.40 (~US$47) | ❓ |
| 13 | Carné de Extranjería (CE) after approval: Formulario SE online, pick-up in person | Migraciones Agencia Digital + office | Online + pick-up | S/ 24.00, code 07561 ✅ (gob.pe/13113, checked Oct 9, 2026) | ❓ |
| 14 | Annual prórroga (renewal): S/ 20.20 (BN TUPA) | Online | Online | S/ 20.20 | ❓ |
| 15 | After 3 consecutive years, apply for Permanente Residente: S/ 162.50, code 07568. The application must be made personally (no apoderado). Decision within 30 business days (gob.pe/12934) | Online | Online | S/ 162.50 (~US$47) | 30 business days |
Documents for Trabajador Residente (gob.pe/12877, gob.pe/12931)
| Document | Issuer | Apostille? | Translation? | Validity |
|---|---|---|---|---|
| Application form (Formulario PA) | Migraciones | — | — | — |
| Copy of a valid passport | US DoS | No | No | Must be valid |
| Criminal record check covering the 5 years before arrival | FBI | Yes, from the US Dept of State (travel.state.gov) | Yes (Spanish) ❓ | Age limit for the FBI check not stated ❓ |
| Ficha de Canje Internacional INTERPOL (for a change of status inside Peru) | OCN INTERPOL Lima (PNP) | No | No | 6 months or less ✅ (gob.pe/12931) |
| Contract approved by MTPE, term of 1 yr or more | Your company, approved by MTPE | No | — | Issued 30 days or less before filing ✅ |
| Sworn statement of the legal representative. Include asiento and partida if the signer is not the gerente general | Your company | No | — | — |
| RUC activo y habido | SUNAT | — | — | — |
Self-employment trap. If you are both the gerente general and the employee, someone with legal authority has to sign the contract. In practice owners appoint a co-manager or an apoderado, or rely on the investor exemption. ❓ Whether Migraciones accepts a sole owner signing their own contract is not verified. Ask a lawyer.
Foreign-worker limits (DL 689)
- Foreigners may make up no more than 20% of headcount and no more than 30% of total payroll ✅ (DL 689).
- Art. 3 exemptions include:
- a foreign investor with a permanent investment of 5 UIT or more (S/ 27,500 ≈ US$8,000)
- a foreigner with a Peruvian spouse, parents, children or siblings ✅ (same source)
- BDO 2026 also notes exemptions for specialized staff and for management of new business activities (BDO).
- Practical consequence: a one-person company is 100% foreign. You need the investor exemption, which means capitalizing the company with S/ 27,500 or more, so plan on it.
Payroll obligations
| Item | Rule | Source |
|---|---|---|
| Planilla electrónica (PLAME/T-Registro) | Monthly | ❓ not fetched |
| EsSalud (employer) | 9% of salary | ✅ for the rate (SUNAT). General-regime applicability ❓ |
| Pension | AFP (~10% + commission) or ONP 13%, withheld from the employee | ❓ |
| Gratificaciones | 2 extra salaries a year (July and December), general regime | ❓ |
| CTS | ~1 salary a year, deposited in May and November | ❓ |
| Income tax withholding, 5th category | Progressive 8/14/17/20/30% | ✅ rates (SUNAT) |
| Minimum wage (RMV) | S/ 1,230 from Oct 1, 2026 (up from S/ 1,130); a 2nd step to S/ 1,300 is due by decree in H1 2027 (DS 015-2026-TR) | ✅ El Peruano (checked Oct 9, 2026) |
The MYPE micro-enterprise regimes reduce gratificaciones and CTS ❓.
Monthly taxes and accountant
- The company files monthly IGV (18%) and income-tax advance payments through PDT 621 / SUNAT Declara Fácil ❓ (rate and form not fetched this session).
- A contador costs roughly S/ 300–800/month for a small company ❓ (market estimate, unverified).
- Migraciones checks the company's tax compliance. At naturalization it asks for the last annual return, the last 3 months of returns, and proof of being current on 5th-category withholding and EsSalud ✅ (gob.pe/12580, investor section).
Funding through a US LLC, and the US tax side
None of the points below were verified this session. Have a CPA confirm them.
- You can capitalize the SAC by a wire from a US LLC or from you personally. The bank should issue a certificate of deposit for the escritura ❓.
- FEIE (Form 2555) can exclude Peruvian salary if you pass the bona fide residence or physical presence test ❓.
- Alternatively, the Foreign Tax Credit can offset the Peruvian income tax you paid. There is no US–Peru income tax treaty ✅ (IRS treaty list, checked Oct 9, 2026), and no US–Peru totalization agreement ✅ (SSA agreements list, checked Oct 9, 2026).
- FBAR (FinCEN 114) is required if your Peruvian accounts, including the company account you have signature authority over, total more than US$10k ✅ (IRS 8938 vs FBAR, checked Oct 9, 2026: FBAR > US$10,000 aggregate at any time; 8938 abroad > US$200k year-end / US$300k any time single, US$400k/600k joint).
- If you own 10% or more of the SAC, file Form 5471. It is a CFC, so GILTI/NCTI and Subpart F apply ❓.
- If a US LLC owns the SAC, the filings change. An SAC is a per-se corporation ❓, so Form 8858 does not apply to it. Form 8858 applies only to disregarded foreign entities.
- Expect professional fees for the US side.