Peru tax residency day rules

For foreign individuals, more than 183 calendar days within any 12 months is the cited domicile test. Becoming domiciled and the tax year in which it takes effect must be separated.

Count any physical-presence part-day, including arrival and departure. For absence counting, exclude the exit and return days. Status is assessed at the start of the tax year; an in-year acquisition generally takes effect in the following tax year, while documented foreign-residence departure has its separate loss rule.

Returning Peruvians who lost domicile recover it on return unless the return is temporary and presence totals no more than 183 days in a 12-month period. The law separates domicile acquisition from its effective tax year; an election for employee withholding treatment does not itself change legal domicile.