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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 whomSmall shop or consumer service: corner store, market stall, hair salon, small restaurant, craftsperson
CapitalNone
LiabilityUnlimited: you are personally liable for debts
TaxNuevo 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 whomOne person, owner and manager, who wants to separate personal and business assets
CapitalOwner's contribution in cash or assets; no minimum stated on gob.pe (about S/ 1,000 recommended to open the bank account)
LiabilityLimited: debts are backed by the company's assets
TaxRER, RMT or general regime (no Nuevo RUS, which is for individuals only)

SAC (Sociedad Anónima Cerrada)

For whomProject with 2 to 20 shareholders; board of directors optional
CapitalContributions in cash or assets; shares recorded in the share register; no minimum stated on gob.pe
LiabilityLimited: debts are backed by the company's assets
TaxRER, RMT (10% of profit up to 15 UIT, then 29.5%) or general regime (29.5%)

SRL (Sociedad Comercial de Responsabilidad Limitada)

For whom2 to 20 partners, often a small family business
CapitalPartners' contributions, recorded in the Public Registry
LiabilityLimited: debts are backed by the company's assets
TaxSame as SAC: RER, RMT or general regime

The steps

  1. Get free advice at a PRODUCE CDE to choose your legal form and tax regime.
  2. Individual: register for the RUC on SUNAT Virtual or the App Personas SUNAT with your DNI and fingerprint, then create your Clave SOL.
  3. Company: reserve the name on SID-SUNARP (S/ 25.60) or free of charge through a CDE.
  4. Have the articles of incorporation (minuta) drafted free at a CDE, or fill in the online template on SID-SUNARP and pick your notary.
  5. Deposit the capital in a bank account (or list the assets contributed), then sign the public deed (escritura pública) at the notary.
  6. The notary sends the deed to SUNARP (24-hour review); the company exists once registered and receives a RUC to activate.
  7. Apply for the operating licence at your district municipality; for low or medium risk, get the ITSE within one month.
  8. If you hire, register the business in REMYPE online (RUC and Clave SOL) to access the micro and small business labour regime.
  9. Under RER, RMT or the general regime, issue electronic receipts from RUC registration and file every month.

Documents

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

Find a professional (official directories)

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 country

Official sources