<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2026-03-10</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001899830</issuerCik>
        <issuerName>Perfect Corp.</issuerName>
        <issuerTradingSymbol>PERF</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001977025</rptOwnerCik>
            <rptOwnerName>CHEN PIN-JEN</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O PERFECT CORP.</rptOwnerStreet1>
            <rptOwnerStreet2>14F, NO. 98 MINQUAN RD, XINDIAN DISTRICT</rptOwnerStreet2>
            <rptOwnerCity>NEW TAIPEI CITY</rptOwnerCity>
            <rptOwnerState>F5</rptOwnerState>
            <rptOwnerZipCode>231</rptOwnerZipCode>
            <rptOwnerStateDescription>TAIWAN</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>true</isOfficer>
            <officerTitle>EVP &amp; Chief Strategy Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Class A Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>118062</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock options</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>3.95</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2027-01-20</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>44260</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock options</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>4.93</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2028-05-22</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>53110</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock options</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>1.84</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2030-04-30</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>35000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The stock options became exercisable as to 22,130 Class A Ordinary shares on January 21, 2024, 11,065 Class A Ordinary shares on January 21, 2025, and 11,065 Class  A Ordinary shares on January 21, 2026.</footnote>
        <footnote id="F2">The stock options became exercisable as to 26,555 Class A Ordinary shares on May 23, 2025. The stock options will become exercisable as to 13,277 Class A Ordinary shares on May 23, 2026 and 13,278 Class A Ordinary shares on May 23, 2027.</footnote>
        <footnote id="F3">The stock options will become exercisable as to 17,500 Class A Ordinary shares on May 1, 2027, 8,750 Class A Ordinary shares on May 1, 2028 and 8,750 Class A Ordinary shares on May 1, 2029.</footnote>
    </footnotes>

    <remarks>Exhibit List:
Exhibit 24 -- Power of Attorney</remarks>

    <ownerSignature>
        <signatureName>/s/ Hsiao-Chuan (Iris) Chen, as attorney-in-fact</signatureName>
        <signatureDate>2026-03-10</signatureDate>
    </ownerSignature>
</ownershipDocument>
