Peru tax guide
Planning reference for Peru using PEN salary values.
This is not an official government calculation. Confirm final details with Peru Tax Administration or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: 2026 domiciled employee using the PEN 5,500 UIT, seven-UIT personal allowance and five progressive labour-income bands. The employee is assumed to use the National Pension System at 13%; employer-paid EsSalud is not deducted from take-home pay.
Reference details
| Currency | PEN |
|---|---|
| National tax label | Labour Income Tax |
| Personal allowance | 38,500 PEN |
| Employee contributions | Employee ONP pension contribution of 13%. EsSalud health contribution is employer-paid and excluded. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 8.0% | Up to 27,500 PEN |
| 2 | 14.0% | Up to 110,000 PEN |
| 3 | 17.0% | Up to 192,500 PEN |
| 4 | 20.0% | Up to 247,500 PEN |
| 5 | 30.0% | Top bracket and above |
Official source
Peru Tax Administration: https://www.sunat.gob.pe/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.