Complete guide: Income tax · Peru
Updated:
Tax-domiciled fifth-category annual tax, 2026 UIT S/5,500: deduct 7 UIT (38,500) and eligible additional expenses up to 3 UIT. Marginal rates 8/14/17/20/30% at 5/20/35/45 UIT. Pension is not an additional deduction; projected monthly withholding and multiple employers excluded.
Tax-domiciled general private-sector employee. Excludes REMYPE, public sector and special regimes; each benefit may use a different base.
Document review: 2026-10-24. Initial salaries are examples, not statutory minimum wages. Estimates in local currency, without conversion; laws do not update automatically. Verify bases, period and prior payments against your payslip and contract.
Sources and legal scope
Document review: 2026-10-24
How it works
- 1Apply the period base and tax rules; subtract eligible deductions or credits only.
- 2Enter eligible bases and the applicable period only.
- 3Check the breakdown, exclusions and official sources before sharing.
Frequently asked questions
Which rules apply in Peru?
Tax-domiciled fifth-category annual tax, 2026 UIT S/5,500: deduct 7 UIT (38,500) and eligible additional expenses up to 3 UIT. Marginal rates 8/14/17/20/30% at 5/20/35/45 UIT. Pension is not an additional deduction; projected monthly withholding and multiple employers excluded.
Which workers and scenarios are covered?
Tax-domiciled general private-sector employee. Excludes REMYPE, public sector and special regimes; each benefit may use a different base.
Are shared inputs preserved?
Yes, links retain amounts and options. Estimates do not replace tax filings or legal contract reviews.