Fifth-category income tax in Peru
How much tax you pay on a Peruvian salary, bracket by bracket, with the current UIT.
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Data updated 2026-09-26 · Indicative result: it does not replace professional advice
In short
- What it calculates
- How much tax you pay on a Peruvian salary, bracket by bracket, with the current UIT.
- Formula used
Annual income = salary × 14 + other income- Example
- A salary of S/ 4,000 in 2026 (UIT of S/ 5,500):
Peru fifth-category income tax calculator
Tax on a salary does not apply to everything you earn: 7 UIT come off first, and only what is left is taxed.
And not all of it at the same rate: the scale is progressive, so the top bracket's 30% is not 30% of your salary.
How it works
Annual income is added up: twelve salaries, two statutory bonuses and any other income of the year. Then 7 UIT are deducted, plus up to 3 UIT more of declared deductible expenses.
The progressive scale applies to the rest: 8% up to 5 UIT, 14% from 5 to 20, 17% from 20 to 35, 20% from 35 to 45 and 30% beyond. Each bracket taxes only its own slice.
Formula
Annual income = salary × 14 + other income
Taxable income = annual − 7 UIT − deductible expenses
Tax = 8% of the first 5 UIT
+ 14% from 5 to 20 UIT
+ 17% from 20 to 35 UIT
+ 20% from 35 to 45 UIT
+ 30% of the rest
Worked example
A salary of S/ 4,000 in 2026 (UIT of S/ 5,500):
Annual income: 4,000 × 14 = S/ 56,000
Less 7 UIT (S/ 38,500): S/ 17,500 taxable
Since 17,500 is under 5 UIT (S/ 27,500), all of it is taxed at 8%:
Annual tax: S/ 1,400 → S/ 116.67 a month
Effective rate on income: 2.5%
Explanation
The commonest misreading of a progressive scale is thinking that moving into a higher bracket taxes everything at that rate. It does not: in the 14% bracket, the first 5 UIT of taxable income still pay 8% and only the excess pays 14%. That is why the effective rate is always well below the bracket rate.
The 7 UIT are a flat deduction that needs no justification. The extra 3 UIT do: they come from professional fee receipts issued by doctors, dentists, lawyers and others, from residential rent and from interest on a first-home mortgage, and only count when paid through the banking system.
Because the UIT rises most years, the same salary pays slightly less tax each January without any rate changing: the 7 UIT deduction grows with it.
Frequently asked questions
From what income is tax paid?
Once annual income passes 7 UIT. With the 2026 UIT at S/ 5,500 that is S/ 38,500 a year.
Do the statutory bonuses count?
Yes. Both bonuses are fifth-category income, which is why the annual projection is fourteen payments, not twelve.
Why is my monthly withholding different?
Because this spreads the annual tax over twelve months, while payroll follows SUNAT's projection method and settles in December.
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