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Migration incentives


The LAW ON MIGRATION INCENTIVES aims at promoting the return of Peruvians from abroad in order for them to perform professional and/or business activities. It establishes incentives and actions such as the tax exemption of their goods entering the country, encouraging their return to contribute in generating productive employment and greater tax collection.

Peruvians, who have been abroad for a period of at least five (05) years and return to Peru for residing for at least five (05) years and to perform professional and/or business activities, may apply for migration incentives.

Beneficiaries of migration incentives will contribute to generate productive employment and a greater tax collection. People who return for working as employees may also apply for migration incentives provided that they prove that are going to generate employment in developing activities.


Household goods; vehicles; professional instruments; machinery; equipment; used or new capital assets, which are going to be used for the professional and/or business activities by people who are under this Law and comply with the established requirements, shall be exempt from tax payment.


By Law N° 29508, the validity of Law N° 28182 is extended until 13.03.2013.



Actualizado : 10.03.11








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