Peru Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Peru calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| PEN 84,000 a yearTaxpayer profile: Resident employee; Annual pension contributions: 9000 | PEN 70,280.00 | PEN 70,280.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Unidad Impositiva Tributaria 2026 - S/ 5,500 (D.S. N° 301-2025-EF)SUNAT | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Calcular el impuesto a la renta de quinta categoría - 7 UIT deduction and 8%, 14%, 17%, 20% and 30% bandsSUNAT (Plataforma del Estado Peruano) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version PE-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee with fifth-category (employment) income only; enter total annual gross pay including the July and December gratificaciones.
- The 7 UIT deduction (S/ 38,500) is taken before the bands at 5, 20, 35 and 45 UIT (S/ 27,500, 110,000, 192,500 and 247,500).
- Employee AFP or ONP pension contributions are entered from payslips because AFP commissions and insurance premiums vary; they do not reduce taxable income.
Coverage & limitations
Rule version PE-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The additional deduction of up to 3 UIT for supported expenses (such as rent and medical fees) is not included.
- Non-residents pay a flat 30% and are not covered.
- Employer EsSalud and other employer costs are not shown.
- Independent professional verification pending.