Peru

No general net wealth/worth tax on individuals in Peru. PWC's consolidated quick chart marks Peru 'NP' (not provided) rather than 'NA', and Peru's PWC individual page has no dedicated wealth-tax subsection — so this is corroborated independently via EY's Worldwide Personal Tax and Immigration Guide 2025-26, Peru chapter, Section B 'Other taxes', which comprehensively lists Peru's non-income individual taxes: property tax (0.2%-1%, real estate only), vehicle tax (1%, vehicles only, up to 3 years old), and a 0.005% tax on financial-account debits/credits — no general net wealth/worth tax appears among them. Peru's only net-asset-based tax, ITAN (Impuesto Temporal a los Activos Netos), applies to businesses' net assets, not to individuals. Flagged as a judgment call because PWC itself declined to mark this one 'NA' on its chart, even though the EY chapter directly and affirmatively enumerates Peru's other taxes. Note for re-verification: the cited URL is a large multi-country PDF (the Peru chapter begins at its page 1219); a summarizing fetch of the whole document may truncate before reaching that chapter — direct text extraction of the PDF is needed to reproduce this finding.