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Granting equity in 

the 

Peru

 

Get to know everything about your taxation and reporting obligations in 

the 

Peru

Introduction

⚠️  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! 💡

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

Contractor

Want to know more about equity in 

the 

Peru

?

Discover everything you need to know about taxation and reporting obligations for you and your team in 

the 

Peru

Get in touch