The objective of this study is to analyze and compare the energy and economic performance of residential photovoltaic systems with fixed structures and single-axis solar tracking in Lima, Peru. Hourly modeling was used, employing actual climate data, electricity demand profiles, and technical parameters from a commercial 5.67 kWp solar kit, considering the efficiency of the modules, inverters, and the annual consumption of the tracker. The analysis included estimates of annual generation, specific yield, levelized cost of energy (LCOE), net present value (NPV), internal rate of return (IRR), and payback period, as well as a sensitivity study on variations in CAPEX and electricity prices. The results show that the incorporation of solar tracking increased annual production by 43% compared to the fixed system (10,349 vs. 7,220 kWh/year), improving the LCOE to 0.076 USD/kWh. However, improvements in NPV and IRR were marginal due to the higher investment cost and low valuation of surpluses. It is concluded that, under the current tariff context, the economic viability of solar tracking depends mainly on CAPEX and the existence of incentives or favorable tariffs for surplus energy.