Peru expands Obras por Impuestos funding to S/ 69 billion for 2026‑27

The Peruvian government approved a new maximum annual capacity of S/ 69,096 million for the Obras por Impuestos (OxI) mechanism for the 2026‑27 period, the highest level since the system’s inception and S/ 760 million above the previous year. The increase, formalised by Supreme Decree No. 121‑2026‑EF, gives regional governments, local municipalities and public universities a larger margin to finance projects and their operation and maintenance, particularly in health, education, road infrastructure, water, sanitation and public safety.

The 25 regional governments and Lima Metropolitan area will share S/ 34,401 million, while 1,892 local governments receive a combined S/ 33,178 million. Sixty‑six public universities are allocated S/ 1,518 million, with the University of Moquegua and others among the top beneficiaries. Regions such as Piura, Junín, Loreto, Cusco and Áncash have the highest caps, and municipalities including Megantoni, San Marcos, Pichari, San Antonio and Moquegua top the local allocations. Since the mechanism began in 2008, more than 1,100 projects funded by the private sector have attracted over S/ 17.3 billion in investment, benefitting more than 31 million Peruvians.