Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Employers in Peru can reimburse employees for travel-related daily expenses, such as meals, lodging, and incidentals, when travelling for business.
Peru does not publish fixed rates for private-sector employees, but limits for tax deductions are outlined in the Income Tax Law (Article 37(r)).
Domestic travel
For business trips within Peru, the maximum deductible per diem cannot exceed twice the amount granted to public servants of the highest category in Central Government.
Under Decreto Supremo N.º 007-2013-EF, that amount is S/ 380 per day, meaning companies can deduct up to S/ 760 per day.
International travel
For travel abroad, the deductible per diem limit is based on the official scale approved by **Decreto Supremo N.º 056-2013-PCM** (published in El Peruano on 19 May 2013).
The Income Tax Law allows deductions up to twice the official amount granted to public servants.
| Zone | Public rate (USD/day) | Max. deductible |
|---|---|---|
| Africa | 480 | 960 |
| Central America | 315 | 630 |
| North America | 440 | 880 |
| South America | 370 | 740 |
| Asia | 500 | 1 000 |
| Middle East | 510 | 1 020 |
| Caribbean | 430 | 860 |
| Europe | 540 | 1 080 |
| Oceania | 385 | 770 |
The Ministry of Economy and Finance (MEF) updates these scales periodically through new Decretos Supremos, published in El Peruano and on the MEF website.
For tax guidance, visit the SUNAT portal.
Last changed 2026-03-06