Feeling overwhelmed by complex tax codes and endless paperwork? If you’re an entrepreneur or digital nomad eyeing Peru as your next base, you’re not alone in seeking a smarter, lighter way to run your business. In 2025, Peru’s approach to sole proprietorship—known as the Régimen Único Simplificado (RUS)—offers a refreshingly streamlined path for small business owners and independent professionals who want to minimize state interference and maximize operational freedom.
Understanding Sole Proprietorship in Peru: The Régimen Único Simplificado (RUS)
Peru’s RUS is a simplified tax regime designed specifically for individual entrepreneurs and sole proprietors. Unlike many countries that require the creation of a separate legal entity, RUS allows you to invoice clients as an individual, keeping your business structure lean and your compliance burden minimal.
Key Features of the RUS in 2025
- Eligibility: Open to small businesses and independent workers whose annual gross income or purchases do not exceed S/ 96,000 (approx. $25,000) per year as of 2024.
- Taxation: Instead of regular income tax and VAT, RUS taxpayers pay a fixed monthly fee based on their income bracket.
- Monthly Fee: Ranges from S/ 20 (approx. $5.20) to S/ 50 (approx. $13) depending on sales or purchases.
- Accounting: No formal accounting records required—ideal for micro-entrepreneurs seeking simplicity.
- Accessibility: Available to regular citizens; widely used in practice.
How the RUS Works: A Practical Example
Imagine you’re a freelance web developer based in Lima. Your annual gross income is S/ 60,000 (approx. $15,600). Under the RUS, you simply pay a fixed monthly fee—no need to track every expense or navigate complex VAT filings. This means more time for your business and less exposure to bureaucratic oversight.
Pro Tips: Optimizing Your Tax Status Under the RUS
- Check Your Eligibility
Pro Tip: Before registering, confirm your annual gross income or purchases are below S/ 96,000 ($25,000). Exceeding this threshold means you’ll need to switch to a more complex regime. - Register with SUNAT
Pro Tip: Registration is straightforward via the SUNAT portal. Have your identification and basic business details ready. - Pay the Fixed Monthly Fee
Pro Tip: Stay within your income bracket to keep your monthly fee between S/ 20 ($5.20) and S/ 50 ($13). Payments are made directly to SUNAT—no complex calculations required. - Keep It Simple
Pro Tip: No need for formal accounting. Maintain basic sales records for your own reference, but the state doesn’t require detailed books under RUS.
2025 RUS Monthly Fee Table
| Monthly Sales/Purchases (S/) | Monthly Fee (S/) | USD Equivalent |
|---|---|---|
| Up to S/ 5,000 | S/ 20 | $5.20 |
| S/ 5,001 – S/ 8,000 | S/ 50 | $13 |
Summary: Why Peru’s RUS Is a Smart Move for Entrepreneurs in 2025
Peru’s Régimen Único Simplificado (RUS) stands out in 2025 as a practical, low-friction solution for sole proprietors and micro-entrepreneurs. With minimal paperwork, predictable costs, and no need for a separate legal entity, it’s a compelling option for those seeking to optimize their tax position and reduce state-imposed burdens.
For more details and official guidance, consult these resources: