How to register a business in Peru (2026)
The simplest route: register online for a SUNAT RUC with your DNI as an individual with a business, often under the Nuevo RUS (flat fee of S/ 20 or S/ 50 a month). To protect your personal assets, form an EIRL (alone) or a SAC (2 to 20 partners), with free help from a PRODUCE Business Development Centre (CDE).
Checked on 2026-10-28. Rules change: confirm with the official office before paying.
Where to register
gob.pe – Registrar o constituir una empresa (PRODUCE / SUNARP / SUNAT)
Which legal form to choose
Individual with a business (persona natural con negocio)
| For whom | Small shop or consumer service: corner store, market stall, hair salon, small restaurant, craftsperson |
|---|---|
| Capital | None |
| Liability | Unlimited: you are personally liable for debts |
| Tax | Nuevo RUS: S/ 20 a month (up to S/ 5,000) or S/ 50 (up to S/ 8,000), sales receipts (boletas) only; otherwise RER, RMT or general regime |
EIRL (Empresa Individual de Responsabilidad Limitada)
| For whom | One person, owner and manager, who wants to separate personal and business assets |
|---|---|
| Capital | Owner's contribution in cash or assets; no minimum stated on gob.pe (about S/ 1,000 recommended to open the bank account) |
| Liability | Limited: debts are backed by the company's assets |
| Tax | RER, RMT or general regime (no Nuevo RUS, which is for individuals only) |
SAC (Sociedad Anónima Cerrada)
| For whom | Project with 2 to 20 shareholders; board of directors optional |
|---|---|
| Capital | Contributions in cash or assets; shares recorded in the share register; no minimum stated on gob.pe |
| Liability | Limited: debts are backed by the company's assets |
| Tax | RER, RMT (10% of profit up to 15 UIT, then 29.5%) or general regime (29.5%) |
SRL (Sociedad Comercial de Responsabilidad Limitada)
| For whom | 2 to 20 partners, often a small family business |
|---|---|
| Capital | Partners' contributions, recorded in the Public Registry |
| Liability | Limited: debts are backed by the company's assets |
| Tax | Same as SAC: RER, RMT or general regime |
The steps
- Get free advice at a PRODUCE CDE to choose your legal form and tax regime.
- Individual: register for the RUC on SUNAT Virtual or the App Personas SUNAT with your DNI and fingerprint, then create your Clave SOL.
- Company: reserve the name on SID-SUNARP (S/ 25.60) or free of charge through a CDE.
- Have the articles of incorporation (minuta) drafted free at a CDE, or fill in the online template on SID-SUNARP and pick your notary.
- Deposit the capital in a bank account (or list the assets contributed), then sign the public deed (escritura pública) at the notary.
- The notary sends the deed to SUNARP (24-hour review); the company exists once registered and receives a RUC to activate.
- Apply for the operating licence at your district municipality; for low or medium risk, get the ITSE within one month.
- If you hire, register the business in REMYPE online (RUC and Clave SOL) to access the micro and small business labour regime.
- Under RER, RMT or the general regime, issue electronic receipts from RUC registration and file every month.
Documents
- Valid DNI (foreigners: carné de extranjería, PTP or passport with a status allowing work)
- Mobile phone and email address (online RUC registration)
- Tax address; if different from the DNI, a water or electricity bill
- Main activity according to the CIIU list
- Company: name reservation (PDF) and incorporation request form
- ID of the partners and, where applicable, their spouses
- Detailed business purpose and amount of capital
- Bank deposit slip for the capital or detailed inventory of assets contributed
How much it costs
RUC: free form, no fee stated by SUNAT. Name reservation: S/ 25.60 on SID-SUNARP, free through a CDE. Through a CDE, the minuta is free and SUNARP registration fees are waived (DS 008-2026-PRODUCE). Notary, registration outside a CDE and municipal licence: check with the official one-stop shop.
How long it takes
Online RUC: the certificate arrives by email at the end of the process. SID-SUNARP: 24-hour review once the notary sends the deed. The company exists once entered in the Public Registry. Municipal licence: timing to check with the official one-stop shop; for low or medium risk, the ITSE must follow within one month.
Taxes
UIT 2026 = S/ 5,500. Nuevo RUS: S/ 20 or S/ 50 a month, cap S/ 96,000 a year. RER: 1.5% of monthly net income, cap S/ 525,000. RMT: 1% monthly prepayment, then 10% of profit up to 15 UIT (S/ 82,500) and 29.5% above. General regime: 29.5%. IGV (VAT): 18%.
Social security
Employees: EsSalud 9% of salary paid by the employer; ONP pension 13% withheld from salary (AFP rate: check with the official one-stop shop). Minimum wage: S/ 1,230 since 1 October 2026. Under Nuevo RUS, 3 consecutive paid months give you SIS Emprendedor (free health cover). Voluntary ONP pension: 13% of an income at least equal to the minimum wage.
Support and funding
- Programa Nacional Tu Empresa – PRODUCE CDEs — Free formalisation, advice and training; 29 CDEs nationwide and partner notaries with preferential rates
- ProInnóvate – StartUp Perú — Funds for entrepreneurs (individuals) and young innovative businesses; calls follow the 2026 calendar, check the website
- ProInnóvate – Mipymes Digitales and Mipymes de Calidad — Micro, small and medium businesses: up to S/ 45,000 for a digital project or a first certification; dates to check
Find a professional (official directories)
- Lima Bar Association (Colegio de Abogados de Lima) – registered lawyer search
- Lima Notaries Association (Colegio de Notarios de Lima) – notary directory
- PRODUCE – Business Development Centres (CDE, Programa Tu Empresa)
Watch out
The RUC and CDE support are free: do not pay any middleman. Under Nuevo RUS you cannot issue invoices (facturas) or exceed S/ 8,000 a month. Under RER and RMT, file and pay the first month on time. Bars, nightclubs and casinos are excluded from REMYPE. Without the ITSE within one month, the licence is revoked.
Business ideas for Peru
Mundyo shows you the ideas that work in Peru, with amounts in PEN.
See the numbers for my countryOfficial sources
- gob.pe (PRODUCE) – Registrar o constituir una empresa
- gob.pe – Buscar y reservar el nombre de una empresa en la Sunarp (S/ 25.60)
- gob.pe – Elaborar un acto constitutivo (minuta) gratis en los CDE
- gob.pe – Abono de capital y bienes
- gob.pe – Elaboración de Escritura Pública
- gob.pe – Inscripción en Registros Públicos
- gob.pe – Inscripción al RUC para Persona Jurídica
- gob.pe (SUNARP) – Constituir tu empresa a través del SID-SUNARP
- gob.pe – Tipos de empresa (EIRL, SAC, SRL, SA, SACS)
- gob.pe – Abrir un negocio: persona natural o persona jurídica
- gob.pe (SUNAT) – Inscripción en el RUC
- gob.pe (SUNAT) – Regímenes tributarios (cuadro comparativo)
- gob.pe (SUNAT) – Nuevo Régimen Único Simplificado (NRUS)
- gob.pe (SUNAT) – Régimen Especial de Renta (RER)
- gob.pe (SUNAT) – Régimen MYPE Tributario (RMT)
- gob.pe (SUNAT) – Declara y paga Renta Anual 2025 – Negocios (tasa 29.5 %)
- gob.pe (MEF) – Valor de la UIT en el año 2026 (S/ 5,500)
- SUNAT – Emisores electrónicos desde la inscripción en el RUC (R.S. 000075-2026/SUNAT)
- gob.pe (MTPE) – Registro de la Micro y Pequeña Empresa (REMYPE)
- gob.pe (SIS) – Afiliarte al SIS Emprendedor
- SUNAT Orientación – Tasa y cálculo del aporte al EsSalud (9 %)
- SUNAT Orientación – Tasa y cálculo del aporte al SNP-ONP (13 %)
- ONP – Aportes facultativos para independientes
- El Peruano – RMV sube a S/ 1,230 desde el 1 de octubre de 2026 (D.S. 015-2026-TR)
- El Peruano – Prórroga de la exoneración de tasas registrales vía CDE (D.S. 008-2026-PRODUCE)
- gob.pe (PCM) – Licencia de funcionamiento para negocios de riesgo bajo o medio
- gob.pe (PRODUCE) – Obtener asesoría para micro y pequeñas empresas (CDE)
- Programa Nacional Tu Empresa – CDE Agente y notarías aliadas
- ProInnóvate – Financiamiento a emprendedores y startups
- ProInnóvate – Financiamientos para tu empresa
- Colegio de Abogados de Lima – Consulta de habilidad / búsqueda de agremiados
- Colegio de Notarios de Lima