Peru
Reported as cuarta-categoría independent-services income, taxed at progressive 8-30% after the 20% standard deduction and 7-UIT exemption. An 8% monthly advance applies, settled in the annual return; USDC is valued in PEN on receipt.
Renta de cuarta categoría (independent personal services) - self-employment/business income, NOT capital gains. Peru taxes residents on worldwide income.
Progressive 8-30% on net (after an automatic 20% expense deduction, capped, plus a 7-UIT exemption ~S/ 37,450 for 2025); top marginal 30%.
No mandatory employer-style social security on cuarta categoría; ONP/AFP pension and EsSalud are generally optional/self-arranged for independents.
Monthly 8% advance withholding/payment on gross honorarios (suspension possible below an annual threshold), reconciled in the annual SUNAT return.
Crypto payouts (USDC) valued in PEN at receipt and included as taxable income; SUNAT taxes crypto income under general rules.