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Private limited company

Sociedad Comercial de Responsabilidad Limitada S.R.L.Peru

What it takes to form, own and run a private limited company 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
Limited to what the owners put in
Officialcdn.www.gob.peRead 10 Oct 2026
Quote
Los socios no pueden exceder de veinte y no responden personalmente por las obligaciones sociales.
Owners
At least 2 路 at most 20 路 a company may be one
Officialcdn.www.gob.peRead 10 Oct 2026
Quote
La sociedad se constituye cuando menos por dos socios, que pueden ser personas naturales o jur铆dicas.
Directors
At least 1
Officialcdn.www.gob.peRead 15 Oct 2026
Quote
La administraci贸n de la sociedad se encarga a uno o m谩s gerentes, socios o no, quienes la representan en todos los asuntos relativos a su objeto.
Minimum capital
None
Officialcdn.www.gob.peRead 10 Oct 2026
Quote
Al constituirse la sociedad, el capital debe estar pagado en no menos del veinticinco por ciento de cada participaci贸n
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 10 Oct 2026
Quote
De esta manera pagas el impuesto del 29.5% sobre la utilidad final del a帽o
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
On formation capital paid in at least 25% of each participation and deposited in a bank or financial institution in the company's name (art. 285)
Official cdn.www.gob.pe read 10 Oct 2026
Quote
Al constituirse la sociedad, el capital debe estar pagado en no menos del veinticinco por ciento de cada participaci贸n

Own it

Who may own and run it

Directors
At least 1
Official cdn.www.gob.pe read 15 Oct 2026
Quote
La administraci贸n de la sociedad se encarga a uno o m谩s gerentes, socios o no, quienes la representan en todos los asuntos relativos a su objeto.
Shareholders
At least 2 路 at most 20 路 a company may be one
Official cdn.www.gob.pe read 10 Oct 2026
Quote
La sociedad se constituye cuando menos por dos socios, que pueden ser personas naturales o jur铆dicas.
Members
At least 2 路 at most 20
Official cdn.www.gob.pe read 10 Oct 2026
Quote
La sociedad se constituye cuando menos por dos socios, que pueden ser personas naturales o jur铆dicas.
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 S.R.L..

Important dates

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

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

What is public

Directors
Public
Official scr.sunarp.gob.pe read 15 Oct 2026
Quote
El registro es p煤blico y la publicidad que otorga consiste en la exteriorizaci贸n continuada y organizada de los derechos y actos inscritos o anotados
Shareholders
Public
Official scr.sunarp.gob.pe read 15 Oct 2026
Quote
El registro es p煤blico y la publicidad que otorga consiste en la exteriorizaci贸n continuada y organizada de los derechos y actos inscritos o anotados

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 10 Oct 2026
Quote
De esta manera pagas el impuesto del 29.5% sobre la utilidad final del a帽o

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.

Route
Dissolution on a cause in art. 407 of the Ley General de Sociedades (expiry of the term, completion or impossibility of the object, losses reducing net equity below a third of paid capital, bankruptcy, a general-meeting resolution, among others); the resolution is published three consecutive times within ten days and registered (art. 412); liquidators then liquidate (arts. 413-420), and once the assets are distributed the extinction of the company is entered in the Registry (art. 421).
Official cdn.www.gob.pe read 25 Oct 2026
Quote
Acuerdo de la junta general, sin mediar causa legal o estatutaria
Statutory fee
Not in our records

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
Private limited company
Derived our grouping, the same words in every country
Name in law
Sociedad Comercial de Responsabilidad Limitada (S.R.L.)
ISO 20275 code
73C0