What is the UIT value for 2026 in Peru?

S/ 5,500. Salary tax applies a 7-UIT (S/ 38,500) deduction first, then 8%–30% brackets.

ONP vs AFP — which deducts more from salary?

ONP (public): a flat 13%. AFP (private): 10% to your fund plus ~1.4% insurance plus ~1.5% AFP commission, totaling ≈12.9% (varies by AFP).

Does the employer pay health insurance in Peru?

Yes — EsSalud (9%) is paid entirely by the employer.

🇵🇪 Peru · Guide

How Income Tax Works in Peru (2026)

By Bilal Butt, Founder of CountryPaycheck · Last verified: 23 October 2026

Peru taxes employment income (renta de 5ª categoría) annually in UIT units — UIT 2026 = S/ 5,500. Everyone gets a 7-UIT (S/ 38,500) deduction before the 8%–30% brackets. Your employer withholds monthly from projected annual income.

The 2026 brackets (annual, after 7-UIT deduction)

Taxable income	Rate
Up to 5 UIT (S/ 27,500)	8%
5 – 20 UIT (S/ 110,000)	14%
20 – 35 UIT (S/ 192,500)	17%
35 – 45 UIT (S/ 247,500)	20%
Over 45 UIT	30%

ONP vs AFP pension

ONP (public): flat 13% of gross. AFP (private): 10% to your fund + ~1.4% insurance + ~1.5% commission = \u224812.9% from salary (varies by AFP). Health (EsSalud 9%) is entirely employer-paid.

Worked example

Monthly salary of S/ 5,000 (ONP): annual = 60,000; taxable = 60,000 − 38,500 = 21,500; tax = 8% × 21,500 = S/ 1,720/year (≈S/ 143/month). Pension = 650. Take-home ≈ S/ 4,207/month.

Try it: Peru salary calculator →

Another worked example

Monthly salary of S/ 5,000 (ONP): annual = S/ 60,000. Taxable = 60,000 − 38,500 = S/ 21,500. Tax = 8% × 21,500 = S/ 1,720/year (S/ 143.33/mo). Pension = 13% × 5,000 = S/ 650. Take-home = 5,000 − 650 − 143.33 = S/ 4,206.67/month.

Reading your Peruvian payslip

Your boleta shows ONP 13% or AFP ~12.9% — check the AFP line: it should be the 10% fund contribution plus insurance (~1.4%) plus the AFP's commission (~1.5%); a line showing only 10% is missing costs. Quinta categoría is your income-tax withholding. Remember the 7-UIT shield (S/ 38,500): if your annual salary is below it, the tax line should be zero. CTS deposits and the July/December gratificaciones are separate benefits — they shouldn't appear as salary.

Common mistakes

1. An outdated UIT. The UIT changes yearly — old values shift every band edge.
2. AFP at a flat 11.37%. Real cost is ~12.9%: fund + insurance + commission.
3. Forgetting the 7-UIT shield. The first S/ 38,500 of annual income is tax-free.

What counts as taxable income in Peru

Peru's renta de quinta categoría covers salary, bonuses, overtime, commissions, allowances, and benefits in kind. The 7-UIT shield (S/ 38,500) comes off this total. Not included: CTS (severance deposits — separate regime), the July and December gratificaciones (which have their own partial exemptions), and genuine reimbursements. Profit-sharing (participación en utilidades, 5–10% of pre-tax income depending on sector) is taxable when paid.

Tax year and filing in Peru

Peru's tax year is the calendar year. Quinta-categoría withholding is monthly, and SUNAT requires an annual regularization: if you worked for one employer all year with no other income, the employer handles it; otherwise you file. The UIT value (S/ 5,500 for 2026) is set each December — bookmark SUNAT's announcement, because every Peruvian tax number derives from it. Keep your annual withholding certificates from each employer.

Sources & verification

Figures compiled from: SUNAT.
Last verified: 23 October 2026. This guide is an estimate, not tax advice.