🇵🇪 Peru · Guide
How Income Tax Works in Peru
Peru taxes employment income (renta de 5ª categorÃa) 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 + 1.37% insurance = 11.37% from salary. 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 →
Sources: SUNAT (sunat.gob.pe), D.S. 301-2025-EF. Estimate only — not tax advice.