Firstly, who can receive NSOs?

Direct employees

YES

EOR employees

YES

CONTRACTORS

YES

difficulty score

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⚠️ The tax information below is an extremely brief summary for standard situations of the referred relationship, and each situation may of course be different from the norm and have its own specificities. ⚠️

A more comprehensive set of information for this country and work relationship is available on Easop.

If you’re looking for more detailed information in this country (or if you are just curious about our global compliance offering and pricing), get in touch with us and we’ll tell you more about it! 💡

General Taxation

Learn about equity schemes and taxation policies in

the

Peru

At grant 👉 No taxation at grant.

At exercise 👉 The spread (i.e. the difference between the fair market value (FMV) of the shares at the time of exercise and the exercise price paid by the grantee) is subject to income tax.

At sale 👉 Any gain the grantee would make would qualify as foreign income, i.e. subject to income tax.

We're still processing this information for website purposes. However, if you need answers immediately, the Easop app is always up to date. Schedule a demo here and we can talk it through!

At grant 👉 No taxation at grant.

At exercise 👉 The spread (i.e. the difference between the fair market value (FMV) of the shares at the time of exercise and the exercise price paid by the grantee) is subject to income tax.

At sale 👉 Any gain the grantee would make would qualify as foreign income, i.e. subject to income tax.

We're still processing this information for website purposes. However, if you need answers immediately, the Easop app is always up to date. Schedule a demo here and we can talk it through!

Tax advantages

Learn about equity schemes and taxation policies in

the

Peru

We're still processing this information for website purposes. However, if you need answers immediately, the Easop app is always up to date. Schedule a demo here and we can talk it through!

Introduction

A more comprehensive set of information for this country and work relationship is available on Easop.

Regular employee

✅ Yes, you can grant non-qualified stock-options (NSO) to employees in Peru.

In a nutshell, what does taxation look like?

At grant 👉 No taxation at grant.

At exercise 👉 The spread (i.e. the difference between the fair market value (FMV) of the shares at the time of exercise and the exercise price paid by the grantee) is subject to income tax.

At sale 👉 Any gain the grantee would make would qualify as foreign income, i.e. subject to income tax.

Employee via EoR

✅ Yes, you can grant non-qualified stock-options (NSO) to EoR employees in Peru.

In a nutshell, what does taxation look like?

At grant 👉 No taxation at grant.

At exercise 👉 The spread (i.e. the difference between the fair market value (FMV) of the shares at the time of exercise and the exercise price paid by the grantee) is subject to income tax.