incp.pro
Sole trader

Empresa Individual de Responsabilidad Limitada E.I.R.L.Peru

What it takes to form, own and run a sole trader in Peru, and how its profit is taxed. Each figure links to the page it was read from.

This company type

At a glance

Owners' liability
Not in our records
Owners
At least 1 路 at most 1 路 one person may form it alone
Officialcdn.www.gob.peRead 10 Oct 2026
Quote
CONSTITUYE UNA EMPRESA INDIVIDUAL DE RESPONSABILIDAD LIMITADA BAJO LA DENOMINACI脫N DE
Directors
Not stated

The registry鈥檚 and the law鈥檚 own pages do not mention it.

Minimum capital
Not stated

The registry鈥檚 and the law鈥檚 own pages do not mention it.

Formation fee
PEN 46
Officialscr.sunarp.gob.peRead 15 Oct 2026
Quote
Derecho de calificaci贸n: S/ 46.00. Derecho de inscripci贸n: Valor del capital multiplicado por 3 dividido entre 1000.
Tax on profit
Flat 路 29.5%
Officialgob.peRead 15 Oct 2026
Quote
Est谩 dirigido a las medianas y grandes empresas (personas naturales con negocio o personas jur铆dicas) que generan rentas de tercera categor铆a.
Notary needed: YesFormed online: Yes

Form it

Who registers it

Registry
Formed without visiting
Not stated

The registry鈥檚 and the law鈥檚 own pages do not mention it.

Formed online
Yes

What it takes to form

A notary
Required
A resident director
Not stated

The registry鈥檚 and the law鈥檚 own pages do not mention it.

Paying up the capital
Not in our records

Own it

Who may own and run it

Directors
Not stated

The registry鈥檚 and the law鈥檚 own pages do not mention it.

Shareholders
Does not apply
Members
At least 1 路 at most 1 路 one person may form it alone
Official cdn.www.gob.pe read 10 Oct 2026
Quote
CONSTITUYE UNA EMPRESA INDIVIDUAL DE RESPONSABILIDAD LIMITADA BAJO LA DENOMINACI脫N DE
A local company secretary
Not stated

The registry鈥檚 and the law鈥檚 own pages do not mention it.

A local registered agent
Not stated

The registry鈥檚 and the law鈥檚 own pages do not mention it.

Each year, at the registry

Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the E.I.R.L..

Important dates

When each obligation falls due, as the authority states it.

Not in our records No dates for the E.I.R.L. are in our records.

What is public

Tax

Tax on profit

How this company type is taxed, which can differ from its place鈥檚 headline rate.

Flat 路 29.5%

R茅gimen General: 29.5% on annual net profit (SUNAT). The MYPE Tributario regime is open to smaller businesses: 10% up to 15 UIT, 29.5% above.

Official gob.pe read 15 Oct 2026
Quote
Est谩 dirigido a las medianas y grandes empresas (personas naturales con negocio o personas jur铆dicas) que generan rentas de tercera categor铆a.

Work it out on a profit figure: the company鈥檚 tax, the owner鈥檚, and what is left.

CFC rules in Peru
Not in our records

Close it

Closing it

The other end, which most guides leave out.

Not in our records Route, Statutory fee: none of these is in our records for the E.I.R.L..

Every business in Peru

VAT

Standard rate
Not in our records
The tax authority鈥檚 pages have not been read for Peru.

Payment and banking services

1 service names Peru on its own list: Paysera. Each provider, and what a listing means.

Reference

Its name and code

Kind
Sole trader
Derived our grouping, the same words in every country
Name in law
Empresa Individual de Responsabilidad Limitada (E.I.R.L.)
ISO 20275 code
H8G2