The accident took place on a coastal highway around 45 kilometers north of the capital Lima, said Colonel Dino Escudero, head of the police's highway patrol division.
"At least 25 people are dead and around five are injured among those found so far," Escudero said.
"The police and firefighters are working to rescue the victims of the crash, but we believe the death toll could rise," he said.
The bus was travelling from Huacho, 130 kilometers north of the capital, to Lima with 53 passengers on board. Local television showed images of the overturned bus lying just a few meters from the sea after plunging over the cliff.
A helicopter was winching some of the rescue workers down to the wreck of the bus while others were walking down to the spot with the assistance of ropes.
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