The full list of property taxes in Arequipa in 2025

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Which taxes and municipal fees apply to property owners in Arequipa in 2025, and who exactly has to pay each one?

Property owners in Arequipa must pay three primary taxes and fees in 2025.

The Impuesto Predial (Property Tax) applies to all urban and rural properties including houses, apartments, vacant land, commercial spaces, industrial buildings, and warehouses. The property owner as of January 1st each year is responsible for paying this annual tax. If ownership changes during the year, the new owner pays starting the following year.

The Arbitrios Municipales (Municipal Service Fees) cover three specific services: limpieza pública (public cleaning), parques y jardines (parks and gardens), and serenazgo (citizen security). These monthly fees are paid by the property owner and apply only to urban properties with access to these municipal services.

The Impuesto de Alcabala (Property Transfer Tax) is paid exclusively by the buyer during property purchases of urban and rural real estate. This tax cannot be transferred to the seller by contract agreement.

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Which property types and uses are covered in 2025, and do the rates differ for residential vs. commercial units, empty land vs. buildings, and new builds vs. existing homes?

The Impuesto Predial covers all property types without rate differentiation based on use.

Residential properties, commercial buildings, industrial facilities, vacant land, and mixed-use developments all face the same tax rate structure of 0.2% to 1.0% annually. The tax calculation depends on the property's assessed value (autovalúo), not its intended use.

However, the assessed value itself varies significantly by property type. Commercial properties typically receive higher valuations due to their income-generating potential, while residential properties are valued based on construction quality, age, and location factors.

Arbitrios Municipales do differentiate by property type and size. Apartments typically pay lower monthly fees than standalone houses due to smaller square footage. Commercial properties may face higher per-square-meter rates for municipal services.

New constructions and existing properties follow identical tax rates, but new builds often have higher assessed values due to modern construction standards and lack of depreciation.

How is the taxable value calculated for the 2025 Impuesto Predial, and what is the official UIT value for 2025 in soles?

The taxable value for Impuesto Predial equals the sum of all property values owned by the taxpayer within the district, based on municipal assessed values (autovalúo).

Land valuation uses official cadastral rates (aranceles catastrales) established by the municipality for each zone and street. Building valuation applies official construction unit values per square meter, adjusted for construction type, quality category, and age using depreciation tables.

The municipality categorizes construction quality into different levels, each with specific per-square-meter values. Depreciation tables reduce the value based on the building's age, with older structures receiving lower assessments.

Fixed installations like swimming pools, elevators, and specialized equipment are valued according to national appraisal regulations and added to the total property value.

The official UIT (Unidad Impositiva Tributaria) value for 2025 is S/5,350, which serves as the basis for tax brackets, exemptions, and penalty calculations throughout the Peruvian tax system.

What are the exact 2025 Impuesto Predial brackets and rates in Arequipa, and what would the annual tax be on properties valued at S/ 100,000, S/ 300,000, and S/ 800,000?

Arequipa applies three progressive tax brackets for the 2025 Impuesto Predial.

For the S/100,000 property: the first S/80,250 pays 0.2% (S/160.50), and the remaining S/19,750 pays 0.6% (S/118.50), totaling S/279 annually.

For the S/300,000 property: S/80,250 at 0.2% plus S/219,750 at 0.6% equals S/1,479 annually.

For the S/800,000 property: S/80,250 at 0.2%, S/240,750 at 0.6%, and S/479,000 at 1.0% totals S/6,395 annually.

What are the 2025 Arbitrios per month for limpieza pública, parques y jardines, and serenazgo, and what would the monthly totals look like for an 80 m² apartment vs. a 200 m² house?

Arbitrios Municipales for 2025 in Arequipa cover three mandatory municipal services with rates based on property size and type.

Limpieza pública (public cleaning) includes garbage collection and street sweeping, typically charging S/0.70-1.00 per square meter monthly. Parques y jardines (parks and gardens maintenance) costs approximately S/0.30-0.60 per square meter monthly. Serenazgo (citizen security) ranges from S/0.50-1.20 per square meter monthly.

For an 80 m² apartment, the estimated monthly total ranges from S/120 to S/180, combining all three services. The calculation assumes rates of S/1.50-2.25 per square meter for the combined services.

For a 200 m² house, monthly arbitrios range from S/300 to S/420, using the same per-square-meter rates but applied to the larger property size.

Exact 2025 rates must be confirmed through the official municipal rate table, typically published on the Municipalidad Provincial de Arequipa website between January and February each year. Ordinance N° 1084 provides the current framework, but specific amounts are updated annually.

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What is the 2025 payment schedule with specific due dates, payment channels, and any early-payment discounts?

The Impuesto Predial can be paid annually or in four quarterly installments throughout 2025.

The quarterly payment schedule for 2025 includes: first installment due February 28th, second installment due May 31st, third installment due August 31st, and fourth installment due November 30th. Property owners who choose annual payment must complete it by February 28th to avoid late fees.

Arbitrios Municipales require monthly payments but can be paid annually in advance, often with early-payment discounts ranging from 5% to 10% when paid in February.

Payment channels include in-person payments at the municipality offices and authorized banks like Interbank. Online payments are available through the municipal website using Yape, Plin, credit cards, and QR codes. Property owners can download payment vouchers and check account balances through the municipal website using their taxpayer code.

Early-payment discounts typically apply when both predial and arbitrios are paid in full during February, with the exact discount percentage specified in the annual municipal ordinance.

Which exemptions or reductions apply in 2025, exactly how much do they reduce the bill, and how does one qualify and apply?

Three main exemptions reduce property tax obligations for eligible Arequipa property owners in 2025.

Pensioners and adults aged 60 or older qualify for complete Impuesto Predial exemption if they own only one property used as their primary residence valued up to 50 UIT (S/267,500 in 2025). This exemption eliminates the entire annual property tax burden.

Persons with disabilities receive a deduction of up to 50 UIT from their property's taxable value, applicable only to their primary residence and limited to one property per person. This reduces the tax base rather than eliminating the tax entirely.

Non-profit organizations, religious entities, and government properties may qualify for special exemptions under specific legal frameworks.

To apply for exemptions, eligible property owners must submit a sworn declaration (declaración jurada) along with supporting documentation at their district municipality office. Some exemptions allow online applications, but most require in-person submission with identity documents, property titles, and proof of eligibility status.

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What penalties and interest apply for late payments, and how much would a 60-day delay add on a S/ 1,000 bill?

Arequipa applies a monthly interest rate of 0.90% on overdue Impuesto Predial and Arbitrios payments as of 2025.

For a S/1,000 bill paid 60 days late, the interest calculation would be: S/1,000 × 0.90% × 2 months = S/18 in additional interest charges. The total amount due would become S/1,018.

The municipality typically does not impose fixed penalty fees but may initiate coercive collection procedures (cobranza coactiva) for significantly overdue accounts. Extended delays can result in property liens and forced collection actions.

Interest compounds monthly, meaning longer delays create exponentially higher costs. Property owners should prioritize timely payments or contact the municipality to arrange payment plans before accounts become severely delinquent.

Municipal authorities may offer amnesty programs periodically, allowing property owners to settle overdue accounts with reduced or eliminated interest charges, but these programs are not guaranteed annually.

When buying a property in 2025, what is the Impuesto de Alcabala rate and tax base, and how much would the tax be on a S/ 500,000 purchase?

The Impuesto de Alcabala applies a 3% tax rate on property purchase values exceeding 10 UIT (S/53,500) in 2025.

For a S/500,000 property purchase, the taxable amount equals S/500,000 minus S/53,500 (the exempt portion), resulting in S/446,500 subject to tax. The Alcabala tax would be S/446,500 × 3% = S/13,395.

Key exemptions include the first sale by construction companies (tax applies only to land value, not building value), inherited property transfers, donations between family members, and certain agricultural property transfers.

The buyer pays this tax exclusively and cannot transfer the obligation to the seller through purchase contracts. Payment must be completed before the property deed can be registered with public records.

Property buyers should budget approximately 3% of the purchase price above S/53,500 for Alcabala tax, plus notary fees and registration costs when calculating total acquisition expenses.

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When selling a property in 2025, what income or capital-gains taxes apply, and how much tax would be due on a S/ 150,000 gain?

Individual property sellers pay 5% capital gains tax on the profit from property sales in 2025.

The taxable gain equals the sale price minus the computable cost (original purchase price plus documented improvements and transaction costs). For a S/150,000 capital gain, the tax would be S/150,000 × 5% = S/7,500.

Primary residence exemption eliminates capital gains tax entirely if the property served as the seller's habitual residence for at least two years, the seller held title for minimum two years, and the seller has not sold another property in the previous two years.

Companies and habitual property sellers face the standard corporate income tax rate of 29.5% on property sale profits, significantly higher than individual rates.

Property sellers must declare capital gains in their annual income tax return and may need to make advance payments during the sale process depending on the transaction structure and timing.

When renting out in 2025, what tax applies on rental income, and what would the tax be on S/ 3,000 monthly rent?

Rental income in Peru falls under first category income tax, subject to a 5% rate on gross monthly rental income in 2025.

For S/3,000 monthly rent, the tax obligation equals S/3,000 × 5% = S/150 per month. Property owners must pay this tax within the first 12 business days of the month following rent collection.

Payment requires a RUC number and SUNAT Clave SOL access for online submission using virtual form PDT 0617. The tax applies to gross rental income with limited deductions available only for documented maintenance and repair expenses.

Property owners cannot deduct depreciation, property taxes, or mortgage interest from rental income for tax calculation purposes under the simplified first category regime.

Monthly compliance is mandatory regardless of rental amount, and failure to declare and pay results in penalties and interest charges that compound over time.

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What 2025 reporting and documentation are required, with exact deadlines, and where can owners check their statements online?

Property owners must file sworn declarations (declaraciones juradas) whenever relevant property data changes significantly, though 2025 introduces mechanized declarations for unchanged properties.

SUNAT filings include monthly rental income declarations due within 12 business days after rent collection, and annual income tax returns for property sales by March 31st of the following year. Property owners use virtual form PDT 0617 for monthly rental income reporting.

Notary requirements include updating property registrations when ownership changes, mortgage liens are added or removed, or property improvements significantly alter the assessed value.

Property owners can verify debts, payment schedules, and account balances through the Municipalidad Provincial de Arequipa website using their taxpayer code or QR code from municipal correspondence. The municipal website provides downloadable statements and payment vouchers 24/7.

Payment verification and receipt downloads are available immediately after online payments through the municipal platform, banks like Interbank, and mobile payment apps like Yape and Plin.

Conclusion

This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.

Sources

1. La Cámara - Impuesto Predial y Arbitrios 2025
2. Gobierno del Perú - Arbitrios Municipales
3. Interseguro - Impuesto de Alcabala
4. Gobierno del Perú - Valor Impuesto Predial
5. Rebaja Tus Cuentas - Autovalúo en Perú
6. Municipalidad de Arequipa - Ordenanza 1084
7. Centro de Capacitación - Cálculo Impuesto Predial 2025
8. MEF - Guía Impuesto Predial
9. LP Derecho - UIT 2025
10. Municipalidad de Arequipa - Tributos Municipales