Perk points are gained by resetting the game and getting the bonus.
There are several perks
|Name||Description||Meaning of X|
|Lucky Tap||X% to earn 1 gems for each coin tap.||X is perk level * 0.1|
|Top Seller||Earn X% when selling a building||X is perk level * 1|
|Profitable Coin||Earn +X% of your total income for each coin tap||X is perk level * 0.2|
|Buisiness Master perks||*X income for buildings||X is perk level +1|
|Small||Lemonde stand, kiosk, ice cream van, cupcake shop, coffee shop|
|Medium||Hot dog house, Francesinha's house, pet shop, hair saloon, bowling|
|Large||Arcade, Motel, Gym, Jewelry shop, Car Wash|
|Huge||Disco, Cinema, Hotel, Casino, Bank|
|Extreme||Microbot, Blue candy van, Chocolatella, Idle rock cafe, LETGO toys, Idle Throne, Idle chups, idle king, #idle, Idle droid|
There are 3 more for skill cooldowns which I still have to figure out.