Data-center law in Peru

Ley No. 32449 (26 September 2025) Ley que crea el tratamiento especial tributario y aduanero para las Zonas Económicas Especiales Privadas (ZEEP)

Applies to private

The law grants a graduated income-tax rate, starting at zero percent, for up to twenty-five continuous years from the start of operations to a qualifying user of a Private Special Economic Zone (ZEEP), together with exemptions from general sales tax and the selective consumption tax on operations between ZEEP users for permitted activities and a special customs regime for the entry and exit of goods.

A private operator administers each ZEEP, builds its infrastructure, including sanitation, energy, and communications installations, and qualifies the users authorized to operate within it; a user must be a new legal entity or new branch, commit a minimum investment channelled through the national financial system, and fix its tax domicile in the ZEEP.

The law excludes several activities from the benefit outright, including basic iron and steel manufacturing, the production or sale of weapons and munitions, electricity generation other than for self-consumption, direct retail sale within the ZEEP to consumers elsewhere in the country or abroad, and banking financial services.

It does not name information technology, data processing, or a data center as a distinct eligible or excluded activity, so whether a data-center project can qualify turns on the private zone operator's own authorization and the regulation's implementing criteria rather than on a rule stated in the law itself.

Non-tax incentives are available where a ZEEP operator supplies at least seventy percent of its authorized surface with clean energy and water and solid-waste management within five years of starting operations, and where a taxpayer under the ZEEP treatment reinvests at least twenty-five percent of its profits within the same period. The decree does not state a commencement date distinct from its publication.

Source: Full text of law