Peru (PE)
Peru combines world-class food, ancient Inca heritage, Pacific coastline, Amazon rainforest, Andean cities and one of Latin America's lower cost-of-living profiles.
Leaving Peru
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: notify your landlord in writing (carta notarial recommended) per your contract notice period. Begin SUNAT RUC closure process online. Contact your AFP to understand the permanent departure transfer requirements and gather the DIGEMIN authorisation paperwork. Request your CTS balance from your bank. 2 months before: start Migraciones application for Autorización de Salida Definitiva (allow 4–8 weeks processing). File any outstanding SUNAT declarations. Cancel EsSalud or private health plan with 30 days notice. Notify your bank of departure and update contact details. 1 month before: initiate utility cancellations (ENEL/SEDAPAL/Calidda/ISP — 30-day notice). Arrange CTS withdrawal from bank upon cese de labores. Collect medical records in writing from your hospital or clinic. Begin selling or donating large furniture. Cancel streaming subscriptions, Yape/Plin links, and auto-debits. Final week: conduct move-out inspection with landlord (photos, written record). Return all keys and access cards. Submit final utility meter readings. Settle building maintenance fees. Transfer remaining balances to foreign account via Wise or bank SWIFT. Retain Peruvian SIM for 2–3 months post-departure for bank OTPs. After departure: file final annual income tax return with SUNAT by March 31 of the following year. Monitor AFP transfer process — certification within 7 working days, wire within 15 working days of approval. Confirm deposit return from landlord within 30 days.
Deregistration
Peru has no formal mandatory address deregistration system. Key steps for departing foreign residents: (1) Migraciones (migraciones.gob.pe) — if you hold a Carnet de Extranjería (foreign resident ID card) and are departing permanently, apply to Migraciones for authorisation of permanent departure (Autorización de Salida Definitiva). This DIGEMIN-issued document is critical — it cancels your resident visa and is required to initiate an AFP pension fund transfer abroad. Without this document, AFP fund transfer is not possible. Keep multiple certified copies. (2) SUNAT (sunat.gob.pe) — if you have a RUC (Registro Único de Contribuyentes, i.e., taxpayer number) and were registered as an individual taxpayer, cancel or suspend your RUC at SUNAT before leaving to end ongoing filing obligations. Use the SUNAT Online Portal (SOL) or visit a SUNAT office. (3) RENIEC — your DNI for foreigners (CE) remains on file but is rendered inactive by your departure authorisation. (4) Employer departure documentation: obtain a cese de labores (employment termination record) from your employer confirming the end date — needed for CTS access. (5) Schools: notify with the school's required advance notice (typically one school term for international schools).
Tax clearance
SUNAT governs income tax in Peru. Key departure obligations: (1) Tax residency: you are a Peruvian tax resident if you have stayed 183+ days (continuous or accumulated) in a 12-month period. As a resident, worldwide income is taxable in Peru. On departure and loss of residency, only Peruvian-source income remains taxable (withholding tax at 30% applies for non-residents). (2) Final income tax return (Declaración Jurada Anual de Impuesto a la Renta): file by March 31 of the following year for the departure year (standard SUNAT annual deadline). File online via SUNAT SOL. If you have no outstanding Peruvian income, no further filings are required after the departure year. (3) RUC cancellation: submit baja de RUC via SUNAT SOL if you were registered as an individual taxpayer for services. Cancellation closes your tax file and ends filing obligations. (4) IGV (VAT): if VAT-registered as a business, file a final declaration and request deregistration. (5) CTS (Compensación por Tiempo de Servicios): this mandatory worker savings fund (held by banks — BCP, BBVA, Interbank, Scotiabank) is released immediately on employment termination; the employer pays directly. Request full withdrawal from your CTS bank upon cese de labores. CTS is non-taxable. (6) Peru has no general capital gains exit tax on personal property or securities on departure. (7) Peru has double-taxation treaties with Canada, Chile, South Korea, Brazil, Switzerland, Portugal, and Mexico, among others — check treaty benefits for your destination country.
Pension portability
Peru has two pension systems — AFP (private) and ONP (state). Rules for each differ significantly on departure: (1) AFP (Administradoras de Fondos de Pensiones — AFP Integra/Sura, AFP Prima, AFP Habitat, AFP Profuturo): your AFP account holds individual contributions and belongs to you. On permanent departure, you may transfer the full fund balance abroad — but this requires meeting two conditions: (a) a DIGEMIN/Migraciones authorisation document confirming permanent departure and resident visa cancellation; (b) a certificate from a pension institution in your destination country confirming you have paid at least 36 months of contributions into a pension system there (before or after leaving Peru). Once approved, the AFP issues a Preliminary Certification within 7 working days and wires the fund within 15 working days. Contact your AFP directly to initiate the transfer process. Note: Peru has had several extraordinary AFP withdrawal windows (retiros extraordinarios) in recent years — check whether any current withdrawal window allows simpler access. Source: SBS (sbs.gob.pe); AFP Prima international transfer guide. (2) ONP (National Pension System): if you contributed to ONP, no lump sum withdrawal is available on departure — contributions remain on record and a pension is payable at retirement age (65) if you accumulated 20 qualifying years (240 monthly contributions). Below that threshold, you can request a Bono de Reconocimiento or Devolución de Aportes — contact ONP (onp.gob.pe) for your specific situation. (3) Peru has bilateral social security agreements with: Chile, Ecuador, Bolivia, Colombia, Paraguay, Uruguay, Argentina, Brazil, and several other Latin American countries through the Ibero-American Multilateral Social Security Convention. Contributions in these countries can be combined with Peruvian AFP/ONP periods for pension eligibility.
Health insurance
EsSalud (public health insurance) coverage ends on your last day of formal employment — your employer must file the baja (termination notice) with SUNAT/MTPE, after which your EsSalud access closes. Coverage typically extends for a short grace period (variable, check with EsSalud — traditionally 3 months for voluntary affiliates). Steps: (1) Confirm your EsSalud end date with HR. (2) If you are an asegurado potestad (voluntary EsSalud contributor — self-employed, employer), apply for cancellation directly at EsSalud. (3) Private health plans (Pacífico, Rimac, La Positiva): cancel with 30 days written notice. Request a pro-rated premium refund for any unused coverage period. (4) Arrange international or travel health insurance from your last EsSalud/private coverage date until your new destination's health system covers you. (5) Collect your medical records: request a historial clínico summary from your Peruvian hospital or clinic (Clínica Internacional, Clínica Anglo Americana, Clínica Ricardo Palma, EsSalud polyclinics). Request documentation in Spanish with an English summary if available.
Bank account
Peruvian bank accounts (BCP, BBVA Continental, Interbank, Scotiabank, BanBif) can be maintained after departure, subject to ongoing KYC requirements and anti-money-laundering checks. Practical steps: (1) Notify your bank of your change of address and departure status before leaving — updating your registered mobile number and email is critical for OTP authentication after departure. (2) Keep your account open for at least 3–6 months to receive CTS proceeds, AFP confirmation credits, final salary, tax refunds, and rental deposit return. (3) For international transfers: use Wise (effective for PEN to foreign currencies via the sol account), SWIFT transfer from Peruvian banks (BCP and BBVA have strong international wire capability), or in-country casa de cambio (money changers). Currency controls: Peru does not restrict capital outflows for individuals — you can wire unlimited amounts abroad from your Peruvian account, though large transfers trigger standard documentation requests. (4) Close accounts you no longer need by visiting a branch in person with your Carnet de Extranjería or passport and departure documentation. (5) Yape/Plin digital wallets: close or unlink from your bank account before SIM cancellation — these wallets are tied to your Peruvian mobile number.
Utilities
Cancel all utility contracts with at least 30 days notice: (1) Electricity (ENEL in Lima metropolitan, Luz del Sur in south Lima, regional providers for other cities): request disconnection at the customer service office or via the provider's website. Read your meter on the final day and photograph it. Recover any deposit (garantía). (2) Water (SEDAPAL in Lima and Callao, regional providers elsewhere): cancel at the local SEDAPAL office or service point. (3) Gas (Calidda for piped natural gas in Lima): cancel in person at a Calidda service centre — they will send a technician to seal the meter. Recover deposit if applicable. (4) Internet (Claro, Movistar, Entel, WOM): most broadband plans have a 12–24 month fidelity period — confirm whether early termination fees apply. File cancellation in writing (virtual or in-person at a service centre) and obtain a protocol number. (5) Mobile phone: cancel postpaid plans with 30 days notice. Retain one SIM for bank OTPs until all accounts are migrated to an international number. (6) Building maintenance (cuotas de mantenimiento/condominio): settle all outstanding fees before handing over keys — unpaid building fees attach to the property and can complicate the landlord's interests.
Rental contract
Peru's residential rental market is governed by the Código Civil and specific tenancy law (Ley de Arrendamiento de Inmuebles 2019 and Decreto Legislativo 1177). Key rules: (1) Notice period: governed by your specific lease agreement — typically 1–3 months written notice is standard in Lima and major cities. If your contract does not specify, civil law implies a "reasonable" period; 30 days is generally accepted as a minimum. (2) Written notice: send via email (keep delivery confirmation) or registered mail (carta notarial through a notaría). Carta notarial is the legally safest form. (3) Early termination of fixed-term contracts: if you exit before the fixed-term end date, the landlord may claim the remaining balance of rent for the notice period — negotiate a mutual termination agreement (resolución por mutuo acuerdo) in writing. (4) Move-out inspection (entrega del inmueble): conduct jointly with landlord. Document the property condition with dated photographs and a written inspection report signed by both parties. (5) Deposit return: deposits in Peru are commonly held in USD (1–2 months rent in USD is standard in Lima). The landlord must return the deposit within 30 days after the property is handed over in good condition. Deductions for damage (beyond fair wear and tear) must be itemised. (6) Outstanding utility bills: ensure all utilities are settled before handing over keys — unpaid SEDAPAL, ENEL, or gas bills attach to the address and can create disputes.
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