SAT establishes maximum date for the payment of property tax 2025 until February 28: these properties are excluded

He Tax Administration Service (SAT) De Lima has established on February 28, 2025 as the deadline for real estate owners in the Cercado de Lima comply with the payment of Property tax and municipal arbitrations. This annual tax is mandatory and its collection is intended to finance public works, maintenance of services and infrastructure projects in the city.

The amount of the property tax is determined according to the value of the property, established in the Affidavit of the Autovalúo. To facilitate the fulfillment of this obligation, the SAT has implemented incentives for taxpayers who make payment within the period, including awards and discounts in commercial establishments.

How is the property tax calculated and who must pay it?

He Property tax It is calculated according to the value of the property declared by the owner in his self -assessment. According to the Municipal Taxation Lawthis tax is annual and can be paid in a single quota or in quarterly fractions. The new owner of a property must declare it until the last business day of February of the year following the acquisition. If you do not, you will incur sanctionable infractions with fines.

Taxpayers can consult the amount to be paid through Tax booklet of the SATavailable in the virtual agency or sent to the owner’s address. You can also access this information by entering your identity document or taxpayer code on the SAT website.

Benefits and facilities for taxpayers who comply with payment on time

With the aim of promoting punctual payment, the SAT He has arranged incentives such as the Gift Cards raffle of S/500 and S/1,000, as well as high -end appliances, including a television. Additionally, those who make the payment through the SAT virtual platform may participate in the raffle of a modern laptop.

Likewise, taxpayers who pay within the deadline will access discounts on allied brands through the “Punctual Lima neighbor” program, which offers promotions in clothing stores, beauty centers and other commercial establishments.

List of exonerated properties of the property tax in 2025 according to the regulations

He Legislative Decree 776 states that certain properties are exonerated from Payment Payment. Among the exempt properties are:

• State entities: properties belonging to the central government, regional and local governments, except those delivered in granting to private companies.
• Foreign representations and international organizations: embassies, consulates and headquarters of international organizations recognized by the Peruvian government.
• Non -profit and religious entities: Charity societies, hospitals, temples, convents and monasteries that do not carry out commercial activities.
• General Body of Volunteer Firefighters of Peru: properties used exclusively for its operations.
• Peasant and native communities: provided they are not destined for economic exploitation by third parties.
• Educational institutions: officially recognized universities and colleges, whose land is used for educational and cultural purposes.
• Cultural Heritage: Lands declared historical monuments by the National Institute of Culture.

In addition, the adults over 60 years They may request exoneration if they have a single property and its value does not exceed the limit established in the Tax Tax Unit (UIT) by 2025. The application must be submitted in the municipality corresponding to the required documentation.

He SAT You have enabled various channels to make the payment, including your website, digital wallet applications such as YAPE and Plinbanking entities and authorized agents. In addition, taxpayers can fraction their debt according to the Tax Debts Fractionation Regulations, complying with the established requirements.

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