 Peruvian citizens domiciled in Peru are subject to taxation on their worldwide income.Individuals not domiciled in Peru are only taxed in this country on their Peruvian sourced income.Foreigners residing or staying in Peru for more than 183 days within any given 12-month period, will be given the status of individuals domiciled in the country from January 1 of the following fiscal year in which the duration of stay expires.