Peru Impuesto de Alcabala & Gastos de Notaría Calculator
Calculate real estate closing costs and municipal conveyance taxes in Peru under D. Leg. 776. Automatically applies the statutory 10 UIT (S/ 51,500) inafecto deduction, 3% Alcabala duty on the excess, and notary and SUNARP registry tariffs.
Alcabala & Real Estate Closing Summary
S/ 380,000.00
Higher of Sale vs Autovaluo
S/ 51,500.00
Statutory deduction
S/ 9,855.00
Paid by buyer to SAT
S/ 12,055.00
Alcabala + Notaría + SUNARP
| Closing Line Item | Payer Party | Legal Basis (D. Leg. 776) | Estimated Cost (PEN S/) |
|---|---|---|---|
| Highest Valuation (Base Imponible) | — | Max of Contracted Sale Price vs Autovaluo | S/ 380,000.00 |
| Tramo Inafecto (10 UIT) | Tax Relief | 10 × S/ 5,150.00 legal deduction | -S/ 51,500.00 |
| Net Taxable Excess (Base Neta de Alcabala) | Buyer | Subject to 3.0% flat municipal tax | S/ 328,500.00 |
| Impuesto de Alcabala (3.0%) | Buyer (Comprador) | 3.0% on S/ 328,500.00 (Payable to SAT) | S/ 9,855.00 |
| Gastos Notariales (Escritura Publica) | Buyer / Split | Notary public fee tariff | S/ 1,100.00 |
| Derechos Registrales SUNARP | Buyer | Public property registry inscription fee | S/ 1,100.00 |
| Total Estimated Closing Costs | S/ 12,055.00 | ||
How Alcabala Tax Operates in Peru
Under the Ley de Tributacion Municipal (Decreto Legislativo N° 776):
The 10 UIT Exemption
The law expressly establishes that the first 10 UIT of the property value are not subject to the tax (tramo inafecto). For a UIT of S/ 5,150, the first S/ 51,500 PEN is completely exempt. The 3.0% tax rate is applied strictly to the amount that exceeds this 10 UIT threshold.
Exemption for Developer First Sales
First sales of brand new residential properties made directly by construction companies or real estate developers are exempt from Alcabala (they are instead subject to IGV on the construction portion). Resales (second-hand properties) are fully subject to Alcabala.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.