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

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

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

    <noSecuritiesOwned>1</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0002106506</rptOwnerCik>
            <rptOwnerName>AW MICHAEL SOON BENG</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>
            <isDirector>true</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <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>
