Peru Income Tax Calculator 2026
Calculate your Peruvian taxes: Impuesto a la Renta + ONP/AFP Pension Contributions
~0 USD
0 PEN
Effective rate: 0%
0 PEN
~13% (pension contribution)
0 PEN
Monthly: 0 PEN
Income Distribution
Effective total rate: 0%
1 UIT = 5,150 PEN | 7 UIT tax-free deduction (36,050 PEN)
Complete Guide to Peruvian Taxation
Peru has a progressive income tax system called Impuesto a la Renta (IR) managed by SUNAT (Superintendencia Nacional de Aduanas y de Administracion Tributaria). The tax system uses the UIT (Unidad Impositiva Tributaria) as a reference unit that is adjusted annually. For 2026, 1 UIT = 5,150 PEN. Peruvian tax residency is determined by physical presence of more than 183 days in a 12-month period.
Income Tax Brackets (Impuesto a la Renta) 2026
After the 7 UIT tax-free deduction (36,050 PEN), income is taxed progressively:
- 0 - 5 UIT (up to 25,750 PEN taxable): 8%
- 5 - 20 UIT (25,750 - 103,000 PEN): 14%
- 20 - 35 UIT (103,000 - 180,250 PEN): 17%
- 35 - 45 UIT (180,250 - 231,750 PEN): 20%
- Above 45 UIT (above 231,750 PEN): 30%
Note: The 7 UIT deduction (36,050 PEN) is automatically applied to all employees, reducing taxable income significantly.
Pension Systems - ONP vs AFP (~13%)
Choose Between Two Systems
In Peru, employees must choose between the public pension system (ONP) or a private pension fund (AFP).
| System | Rate | Description |
|---|---|---|
| ONP (Public) | 13% | National Pension Office - fixed rate, defined benefit |
| AFP (Private) | ~12-13% | Private pension funds - individual account, variable returns |
| AFP breakdown: 10% mandatory contribution + 1.36-1.69% commission + 1.36% disability/survivor insurance | ||
EsSalud - Health Insurance (Employer-paid)
9% Employer Contribution
- EsSalud contribution is paid entirely by the employer (9% of gross salary)
- Provides access to the public health system
- Does not reduce employee's net salary
- Employees can also opt for private EPS (Entidades Prestadoras de Salud)
Additional Benefits (Gratificaciones)
Mandatory Bonuses
- Gratificaciones: 2 extra monthly salaries per year (July and December)
- CTS (Compensacion por Tiempo de Servicios): Approximately 1 salary deposited twice yearly
- Paid vacation: 30 calendar days per year
- Overtime: 25% premium for first 2 hours, 35% thereafter
Tax Deductions Available
- 7 UIT basic deduction: Automatic (36,050 PEN)
- Additional 3 UIT: For specific expenses (medical, education, rent) with electronic receipts
- Pension contributions: ONP/AFP are deductible from taxable income
- Donations: To qualified institutions (limited)
Income Categories in Peru
Primera Categoria
Rental income - 5% effective rate (6.25% on 80%)
Segunda Categoria
Capital gains, dividends - 5% or 6.25%
Cuarta Categoria
Independent work/freelance - progressive rates with deductions
Quinta Categoria
Employment income - progressive rates (this calculator)
France vs Peru Comparison
| Criteria | France | Peru |
|---|---|---|
| PEN 100,000 (~EUR 25,000) gross salary | ~EUR 17,500 net | ~PEN 83,000 (~EUR 21,000) net |
| Maximum marginal rate | 45% | 30% |
| Social contributions (employee) | ~22% | ~13% (pension only) |
| Basic allowance | ~EUR 10,777 | 7 UIT (~EUR 9,000) |
| Family quotient | Yes (parts) | No |
| Employer health contribution | ~13% | 9% (EsSalud) |
| Mandatory bonuses | No | Yes (2 gratificaciones) |
| Cost of living (index) | 100 | ~40-45 |
Tax Filing (Declaracion Jurada Anual)
- Deadline: March-April of the following year (varies by RUC number)
- Form: Virtual Form 709 through SUNAT portal
- Most employees: Tax withheld at source, no filing required unless claiming additional deductions
- RUC requirement: All taxpayers need a RUC (Registro Unico de Contribuyentes)
- Electronic receipts: Required to claim the additional 3 UIT deduction
Special Tax Regimes for Business
Simplified Regimes Available
- NRUS (Nuevo RUS): Fixed monthly payment (20-50 PEN) for micro businesses
- RER (Regimen Especial): 1.5% of net income for small businesses
- MYPE Tributario: Reduced rates (10%) for small/medium enterprises
- Regimen General: Standard 29.5% corporate tax
Peru offers a progressive tax system in South America. Compare with neighbouring Latin American economies for expats.