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Digital nomads in Peru: can you work remotely for a foreign employer on a tourist visa?

Short answer

Peruvian law created a 'digital nomad' immigration status in 2023 for foreigners who work as employees, in a subordinate relationship, for an employer domiciled outside Peru, without generating Peru-source income. But the regulation that would make it operative had not been published when we checked, in September 2026, and the status could not be applied for. Meanwhile, tourist status expressly bans any paid activity, and staying more than 183 days can make you a tax resident before SUNAT.

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El Peruano · Peruvian State portal (gob.pe) · Sunat

Checked 1 Oct 2026Next review 27 Dec 2026

Foreign residents

Which immigration statuses exist today for this situation

Article 29 of the regulations of Legislative Decree 1350, as amended by Legislative Decree 1582 in November 2023, has three statuses relevant to a foreigner who wants to work while in Peru:

  • Tourist (29.1.h): “Permite al extranjero realizar únicamente actividades turísticas, de ocio, de salud o similares. No permite trabajar ni realizar actividades remuneradas ni lucrativas” (“Allows the foreigner to carry out only tourist, leisure, health, or similar activities. It does not allow working or carrying out any paid or profit-making activity”). Its limit is up to 183 calendar days, extendable up to 365 days.
  • Worker (29.2.h): requires an employment contract, an administrative relationship, or a services contract, “previously approved by the Ministry of Labor.” It presupposes there is an employer or a Peruvian entity behind the contract.
  • Digital nomad (29.2.i): created specifically for foreign remote work. Keep reading, because this is probably the one you came to this page looking for — and the one that brings the main problem.

If none of these three fits your situation — for example, because you live off a fixed income or plan to invest in a Peruvian company — check rentier and investor status and the rest of the statuses in types of immigration status in Peru.

The category created for you… that you still can’t apply for

Article 29.2.i defines digital nomad status as follows: “Permite a la persona extranjera ejercer una actividad laboral de forma subordinada, a través del uso de medios y sistemas informáticos, telemáticos o de telecomunicación o mecanismo análogo, cuya relación laboral debe generarse en el extranjero con una empresa domiciliada fuera del territorio nacional. No comprende la realización de actividades remuneradas o lucrativas en territorio nacional que implique ingresos de fuente peruana” (“Allows a foreign person to carry out labor activity in a subordinate manner, through the use of computer, telematic, or telecommunications means or an analogous mechanism, where the employment relationship must have originated abroad with a company domiciled outside national territory. It does not cover carrying out paid or profit-making activities within national territory that generate Peru-source income”). The length of stay is up to 365 days, extendable.

Migraciones’ own official press release, published six days after the decree, explains it in plain terms: this status is “diseñada específicamente para aquellas personas extranjeras que laboran de manera remota para empresas domiciliadas fuera del Perú” (“designed specifically for foreigners who work remotely for companies domiciled outside Peru”), which “hace que no requieran una visa de trabajo, ya que no tienen un empleador local, ni realizan actividades remuneradas que generen ingresos de fuente peruana” (“means they do not require a work visa, since they have no local employer, nor do they carry out paid activities that generate Peru-source income”). That is exactly the profile of the person reading this page.

The problem is that the same press release also says, in its own text: “La calidad migratoria nómada digital empezará a otorgarse una vez que se publique la resolución que reglamente éste y otros cambios realizados a la Ley de Migraciones, y se establezca el procedimiento correspondiente en el Texto Único de Procedimientos Administrativos de la entidad” (“The digital nomad immigration status will begin to be granted once the resolution regulating this and other changes to the Migration Law is published, and the corresponding procedure is established in the entity’s Single Text of Administrative Procedures”). In other words, Migraciones itself acknowledged from day one that the status was not operative until an implementing regulation and a formal procedure existed.

We searched for that regulation in September 2026 in El Peruano and in gob.pe’s procedure catalog, and found neither a supreme decree or resolution regulating article 29.2.i, nor a procedure listing for digital nomads among Migraciones’ services. In other words: the status exists in the law, but in practice it still cannot be applied for. Check this page’s review date and verify for yourself on gob.pe before assuming this hasn’t changed.

In the meantime: the real limits of tourist status

Most people in this situation enter Peru on a tourist visa, because it’s the only option available with no additional procedure. The problem is that article 29.1.h does not distinguish based on where the money comes from: it says, with no textual exception, that a tourist “no permite trabajar ni realizar actividades remuneradas ni lucrativas” (“is not permitted to work or carry out any paid or profit-making activity”).

We found no regulation, directive, or Migraciones resolution that interprets that ban more flexibly for someone who works for an entirely foreign client or employer, without touching the Peruvian labor market or generating Peru-source income. It’s reasonable to think the spirit of the rule is aimed at protecting local jobs and preventing someone from providing services to businesses or people inside Peru without the right immigration status — but the text, read literally, does not make that distinction. In the interest of honesty, we present this as a genuine gray area: we cannot tell you it’s clearly illegal, nor that it’s clearly allowed.

Why worker status isn’t the answer either

If you were hoping to solve this with worker status (29.2.h), in practice it doesn’t fit your situation. That status requires “un contrato de trabajo previamente aprobado por el Ministerio de Trabajo” (“an employment contract previously approved by the Ministry of Labor”), which presupposes there is a Peruvian entity — or at least a formal relationship with the Peruvian labor system — behind the contract. If your employer has no legal presence in Peru and your employment relationship originated entirely abroad, this status wasn’t built for your case: that’s exactly the situation article 29.2.i (digital nomad) was created to cover separately.

A gap within the gap: if you’re a freelancer, not an employee

Even assuming the digital nomad regulation is published tomorrow, there’s an additional limit worth anticipating: article 29.2.i’s text describes labor activity carried out “de forma subordinada” (“in a subordinate manner”). That describes a dependent relationship with an employer — someone who hires you, pays you a salary, and gives you instructions — not a freelancer who bills several clients independently in different countries.

We did not read a regulation clarifying this point, because the regulation itself doesn’t exist yet. But if your situation is that of a freelancer or independent contractor with no single fixed employer abroad, it’s worth not assuming digital nomad status will automatically apply to you once it’s finally implemented, until the regulatory text is published and it becomes clear exactly how it defines “subordinate labor activity” for these purposes.

The other problem, beyond Migraciones: SUNAT

Even if your immigration situation were resolved, a separate tax matter remains, and there’s an important distinction here that almost no one makes:

  • The tourist visa’s 183-day limit (article 29.1.h) is enforced by Migraciones and decides how long you can stay in the country under that status.
  • The 183-day threshold in article 7.b of the Income Tax Law is enforced by SUNAT and decides whether you become tax-domiciled: “Las personas naturales extranjeras que hayan residido o permanecido en el país más de ciento ochenta y tres (183) días calendario durante un periodo cualquiera de doce (12) meses” (“Foreign natural persons who have resided or stayed in the country more than 183 calendar days within any 12-month period”) are considered domiciled. And under article 6, a domiciled taxpayer is taxed “por la totalidad de sus rentas gravadas” (“on the totality of their taxable income”), including income received from abroad — not just what they earn inside Peru.

It’s the same number, but two different authorities with two entirely different consequences. You can perfectly comply with the tourist stay limit and still cross the tax-domicile threshold if your 183 days fall within any 12-month window (not necessarily a calendar year).

There’s a point that’s even less well known, and here we prefer to be honest about what remains unresolved: article 9, item f), of the same law treats as Peru-source income “las originadas en el trabajo personal que se lleven a cabo en territorio nacional” (“income originating from personal work carried out within national territory”), without conditioning this on having reached 183 days or on your immigration status. Read literally, this suggests that the income you generate while physically working inside Peru — even if your employer is abroad, pays you in dollars, and you bill from an account outside the country — could qualify as Peru-source income from day one, independent of the domicile threshold. We found no SUNAT report, Tax Court ruling, or regulation that specifically resolves this scenario for remote dependent work for a foreign employer, so we cannot give you a definitive answer — but we also don’t want to hide from you that the question exists, and that the rule, read as written, points in that direction.

What you can do today, while there’s no procedure

There’s no magic fix while the digital nomad regulation remains unpublished. The most honest thing we can tell you is:

  1. Track your days of stay, keeping both the tourist stay limit and the 183-day tax threshold in mind separately — they’re two different counts worth monitoring on their own.
  2. Avoid, as much as possible, any activity that could be read as paid work inside Peru while on a tourist visa, and keep evidence that your employer, your clients, and your payments originate and remain abroad.
  3. Periodically check Migraciones’ procedure catalog and El Peruano’s publications, since the situation could change at any time if the regulation is finally published.
  4. If you need a stable, long-term solution right now, assess whether you qualify for rentier or investor status — neither was designed for remote work, but both are statuses you can apply for today.
  5. For high-risk or uncertain cases — for example, if you’re approaching 183 days, or if your situation is independent contracting rather than a subordinate relationship — a targeted consultation with an immigration lawyer or an accountant specialized in international taxation is worth more than taking on a risk you don’t understand.

Bottom line

Peru did recognize, in law, the need for an immigration status for a foreigner who works remotely for an employer abroad. But when we checked, in September 2026, the regulation that would let you apply for it — which, by Migraciones’ own official statement, it depends on — had still not been published. In the meantime, someone working remotely in Peru on a tourist visa is operating in a genuine immigration gray area, and someone who stays more than 183 days — or possibly even earlier, under a literal reading of article 9(f) — can face tax consequences before SUNAT that don’t depend on Migraciones resolving its part of the problem.

If your question is about how long you can stay before falling into an irregular immigration situation, check overstay in Peru: what to do. And if you ever decide to look for formal employment in Peru, the difference between needing a work visa and worker status is explained in work visa vs. worker immigration status.

How to file

  1. Check how many days you've spent or plan to spend in PeruTrack your days of stay within any 12-month period. Exceeding 183 days can make you a tax resident before SUNAT (article 7.b), separate from the stay limit Migraciones applies to you as a tourist.
  2. Avoid generating Peru-source income while on a tourist visaArticle 29.1.h expressly bans any paid or profit-making activity under that status. Keep evidence that your contract, your employer or clients, and your payment originate and remain abroad.
  3. Check gob.pe for whether the digital nomad regulation has been publishedThe situation can change: check Migraciones' procedure catalog and search El Peruano for a supreme decree or resolution regulating article 29.2.i before assuming the status still cannot be applied for.
  4. If you need to stay indefinitely, consider another status that is operative todayRentier and investor status can be applied for today if you qualify, even though neither was designed for remote work. They don't solve the underlying problem if your only income is a salary from subordinate work abroad.
  5. If your case is uncertain or high-risk, consult an immigration or tax lawyerNeither the tourist-visa gray area nor the interaction between article 9(f) and the 183-day threshold has a single official answer. A professional can assess your specific situation before you make a costly decision.

What the law already gives you, and what a firm does

You can do this yourself

  • Track your days of stay in Peru within any 12-month period
  • Keep evidence that your employer, clients, and payment originate abroad
  • Periodically check gob.pe and El Peruano for whether the digital nomad regulation has been published
  • Assess whether you qualify for rentier or investor status as an alternative that's operative today

Someone else's job

WhatWhose it is
Assess your specific tax situation if you're approaching 183 days, or if you're unsure whether your income counts as Peru-source income under article 9(f)An accountant specialized in international taxation

Here a lawyer is worth it

A consultation with an immigration lawyer is worthwhile if you need to stay in Peru indefinitely and no operative immigration status fits your situation today, or if your remote work could be read as independent contracting rather than a subordinate relationship — the only scenario the literal text of digital nomad status covers.

A law firm charges to run the whole procedure and represent you, and that is worth it in the cases above. For the rest, the law is already written and this page cites it. Need a lawyer?

What people fail to ask in time

Did you know that even if your employer and your pay are abroad, SUNAT can treat work you physically do inside Peru as Peru-source income?

Find out before it matters →

What most people believe — and what the law says

The belief

Peru already has a digital nomad visa, I just need to apply for it at Migraciones.

The law

No. Legislative Decree 1582 created the digital nomad immigration status in November 2023, but Migraciones' own official press release says it will only start being granted once the implementing regulation and the corresponding procedure are published in its Single Text of Administrative Procedures. We found no such regulation published, and no matching procedure in gob.pe's catalog, when we checked in September 2026.

The belief

Since my employer and clients are abroad, working from Peru on a tourist visa doesn't count as "working" under Peruvian law.

The law

Article 29.1.h is broad and does not distinguish based on where the client or employer is located: it says a tourist "is not permitted to work or carry out any paid or profit-making activity." We found no textual exception for remote work with no Peruvian counterparty, so treating it as allowed assumes a risk the literal text does not support.

The belief

Once the digital nomad status finally exists, I'll be able to use it as a freelancer or independent contractor too.

The law

Article 29.2.i's own text describes labor activity carried out "in a subordinate manner" — that is, a dependent relationship with an employer. A freelancer billing several foreign clients independently does not clearly fit the text as currently written.

The belief

If I have a tourist visa and work remotely for foreign clients, I owe SUNAT nothing as long as I don't stay 183 days.

The law

Article 9(f) of the Income Tax Law treats personal work physically carried out within Peruvian territory as Peru-source income, without conditioning that on having reached 183 days or on your immigration status. The 183-day threshold (article 7.b) decides whether you become tax-domiciled and get taxed on worldwide income; that is a different question from whether your physical work in Peru already generates Peru-source income.

The belief

Digital nomad status is the same as worker status, just with a different name.

The law

They are nearly opposite. Worker status (article 29.2.h) requires an employment contract pre-approved by the Ministry of Labor and presupposes a relationship with a public- or private-sector employer in Peru. Digital nomad status (article 29.2.i) requires the opposite: that the employment relationship originated abroad, with a company domiciled outside Peru.

Frequently asked questions

Can I apply for digital nomad immigration status in Peru today?

No. Although Legislative Decree 1582 created it in November 2023, Migraciones stated in its own official press release that it would only start being granted once the implementing regulation is published and a procedure is set up in its Single Text of Administrative Procedures. We found no such regulation published, and no matching procedure in gob.pe's catalog, as of this page's review date.

Is it legal to work remotely for a foreign company while I'm in Peru on a tourist visa?

It's a genuine gray area, not a clear yes or no. Article 29.1.h bans, with no textual exception, any "paid or profit-making activity" for a tourist. We found no regulation or resolution interpreting that ban differently when the client or employer is entirely foreign and there is no Peruvian counterparty. The literal reading of the text is restrictive.

What happens if I stay more than 183 days working remotely from Peru?

If you stay in the country more than 183 calendar days within any 12-month period, article 7.b of the Income Tax Law treats you as tax-domiciled, and article 6 establishes that a domiciled taxpayer is taxed on the totality of their income, including income received from abroad — not just what they earn inside Peru.

Once it exists, will digital nomad status work for freelancers or independent contractors?

Article 29.2.i's text, as currently written, describes labor activity carried out "in a subordinate manner" for an employer abroad. That suggests a dependent relationship, not a freelancer billing several clients independently. We did not read a regulation clarifying this point, because none exists yet.

Which immigration status works best while there's no procedure for digital nomads?

There is no immigration status designed exactly for this situation that is operative today. If you qualify based on your income or assets, rentier or investor status can be applied for right now, though neither was designed for remote work. For a concrete decision, a consultation with an immigration lawyer is worthwhile.

Are the 183 days for a tourist visa and the 183 days for SUNAT the same deadline?

No, they're two different rules that happen to share the same number. Article 29.1.h limits your stay as a tourist to 183 calendar days, extendable up to 365 days, and it's enforced by Migraciones. Article 7.b of the Income Tax Law uses the same number of days, but to decide whether you become a tax resident before SUNAT, within any 12-month period. They're two different authorities with two different consequences.

The exact law

Legislative Decree No. 1582, amending article 29 of Legislative Decree No. 1350, Migration Legislative DecreeArticle 29.1, item h) — Tourist immigration statusread

Decreto Legislativo que modifica el Decreto Legislativo N° 1350, Decreto Legislativo de Migraciones

«Permite al extranjero realizar únicamente actividades turísticas, de ocio, de salud o similares. No permite trabajar ni realizar actividades remuneradas ni lucrativas.»
✓ Article read directly in the official sourcePublished 14 November 2023Open official text →

↳Article 29.2, item h) — Worker immigration statusread

Decreto Legislativo que modifica el Decreto Legislativo N° 1350, Decreto Legislativo de Migraciones

«Permite al extranjero a realizar actividades lucrativas de forma subordinada o independiente para los sectores públicos o privados, en virtud de un contrato de trabajo, relación administrativa o contrato de prestación de servicios. [...] Se otorga en virtud de un contrato de trabajo previamente aprobado por el Ministerio de Trabajo.»
✓ Article read directly in the official sourcePublished 14 November 2023Open official text →

↳Article 29.2, item i) — Digital nomad immigration statusread

Decreto Legislativo que modifica el Decreto Legislativo N° 1350, Decreto Legislativo de Migraciones

«Permite a la persona extranjera ejercer una actividad laboral de forma subordinada, a través del uso de medios y sistemas informáticos, telemáticos o de telecomunicación o mecanismo análogo, cuya relación laboral debe generarse en el extranjero con una empresa domiciliada fuera del territorio nacional. No comprende la realización de actividades remuneradas o lucrativas en territorio nacional que implique ingresos de fuente peruana. Es otorgada por MIGRACIONES. Las condiciones son fijadas en el Reglamento del presente Decreto Legislativo. El plazo de permanencia es de hasta trescientos sesenta y cinco (365) días. El plazo es prorrogable.»
✓ Article read directly in the official sourcePublished 14 November 2023Open official text →

Official statement of the National Superintendency of Migrations (Migraciones)Institutional press releaseread

Nueva calidad migratoria "nómada digital" facilitará a extranjeros teletrabajar desde el Perú

«La calidad migratoria nómada digital empezará a otorgarse una vez que se publique la resolución que reglamente éste y otros cambios realizados a la Ley de Migraciones, y se establezca el procedimiento correspondiente en el Texto Único de Procedimientos Administrativos de la entidad. [...] Esta calidad migratoria está diseñada específicamente para aquellas personas extranjeras que laboran de manera remota para empresas domiciliadas fuera del Perú [...] Esto hace que no requieran una visa de trabajo, ya que no tienen un empleador local, ni realizan actividades remuneradas que generen ingresos de fuente peruana.»
✓ Article read directly in the official sourcePublished 20 November 2023Open official text →

Supreme Decree No. 179-2004-EF, Consolidated Text of the Income Tax LawArticle 6read

TUO de la Ley del Impuesto a la Renta — Chapter II, Jurisdictional Basis of the Tax

«Están sujetas al impuesto la totalidad de las rentas gravadas que obtengan los contribuyentes que, conforme a las disposiciones de esta Ley, se consideran domiciliados en el país [...]. En caso de contribuyentes no domiciliados en el país [...], el impuesto recae solo sobre las rentas gravadas de fuente peruana.»
✓ Article read directly in the official sourcePublished 8 December 2004Open official text →

Supreme Decree No. 179-2004-EF, Consolidated Text of the Income Tax Law (text of article 7, item b, as amended by Legislative Decree No. 970)Article 7, item b)read

TUO de la Ley del Impuesto a la Renta — who is considered tax-domiciled

«Las personas naturales extranjeras que hayan residido o permanecido en el país más de ciento ochenta y tres (183) días calendario durante un periodo cualquiera de doce (12) meses.»
✓ Article read directly in the official sourcePublished 24 December 2006Open official text →

Supreme Decree No. 179-2004-EF, Consolidated Text of the Income Tax LawArticle 9, item f)read

TUO de la Ley del Impuesto a la Renta — Peru-source income

«En general y cualquiera sea la nacionalidad o domicilio de las partes que intervengan en las operaciones y el lugar de celebración o cumplimiento de los contratos, se considera rentas de fuente peruana: [...] Las originadas en el trabajo personal que se lleven a cabo en territorio nacional.»
✓ Article read directly in the official sourcePublished 8 December 2004Open official text →

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