Perú — Impuesto a la Renta, EsSalud, AFP/ONP, IGV, Impuesto a la Renta de 1ª Categoría 2026
💰 Impuesto a la Renta de 5ª Categoría (Planilla)
Peruvian employment income tax with 5 progressive brackets (8%-30%). Calculated on annual net income (gross − 7 UIT exemption − pension contributions). Monthly withholding based on projected annual income. UIT 2025 ≈ S/7,100.
S/
📌 5ª Categoría 2026:
5 progressive brackets: 0% (≤7 UIT) / 8% / 14% / 17% / 20% / 30%. UIT 2025 ≈ S/7,100. Basic exemption: 7 UIT ≈ S/49,700/year. Pension contributions (ONP 13% or AFP ~12.5%) are deductible. Additional deductions: 1 dependent = 7 UIT, 2 = 11.5 UIT, 3+ = 16.5 UIT. Medical expenses exceeding 7% of net income, mortgage interest, voluntary pension contributions. Non-residents: flat 30% on Peruvian-source income. Mandatory profit sharing: employees receive 8% of pre-tax company profits. Minimum wage 2025: S/1,250/month. 14 monthly payments (12 salary + 2 gratificaciones in July & December).
📊 Perú Tax Rates Overview 2026
Tax Type
Rate
Details
Renta 5ª (≤7 UIT)
0%
Exempt threshold
Renta 5ª (7-13.5 UIT)
8%
Lowest bracket
Renta 5ª (13.5-27 UIT)
14%
Lower-middle
Renta 5ª (27-40.5 UIT)
17%
Middle
Renta 5ª (40.5-60 UIT)
20%
Upper-middle
Renta 5ª (>60 UIT)
30%
Top rate
ONP Pension
13%
Employee only
AFP Pension
~12.5%
10% + commission + insurance
EsSalud Employer
9%
Health insurance (employer)
IGV (VAT)
18%
16% IG + 2% municipal
Renta 1ª (Corporate)
29.5%
General regime
Renta 1ª (MYPE)
10%/29.5%
SME regime
Profit Sharing
8%
Mandatory employee bonus
Impuesto Predial
0.2-1%
Municipal property tax
Alcabala
3%
Property transfer tax
📌 UIT (Unidad Impositiva Tributaria):
UIT 2025 = S/7,100. Used as the reference unit for all tax calculations, adjusted annually by SUNAT. All brackets, exemptions, and deductions are expressed in UIT multiples. Capital gains: 5% on stock sales, 5% on non-habitual property sales (habitual = 3+ transactions/year). Financial interest: 5% withholding. Dividends: 5% withholding. Royalties to non-residents: 30% withholding. Digital services: foreign providers must register and charge IGV since 2021.
👥 EsSalud + AFP/ONP Calculator (Previsión Social)
Peruvian social security: EsSalud (health, 9% employer), ONP/AFP (pension, ~13% employee). Employee total: ~13% (pension only — health is employer-paid). Employer total: ~9%+ (EsSalud + SCTR).
S/
📌 Previsión Social 2026:Employee: ONP 13% (public pension) or AFP 10% + commission (0.58-1.69%) + insurance (~0.93-1.45%) ≈ 12.5-13.13%. Health is NOT deducted from employee salary — it's employer-paid. Employer: EsSalud 9% + SCTR 0.53-1.76% (work risk insurance) + SENATI 0.75% (training fund, companies ≥20 workers) + CONAFOVICER 2% (housing fund, construction). CTS (Compensation for Time of Service): 1 month salary/year, deposited 50% in May + 50% in November. Gratificaciones: 1 full salary in July (Fiestas Patrias) + 1 full salary in December (Navidad) = 14 monthly payments total. Vacaciones: 30 calendar days paid leave after 1 year. Participación en utilidades: 8% of pre-tax profit distributed to employees.
🧾 IGV Calculator (Impuesto General a las Ventas)
Peruvian VAT (IGV) = 18% (16% Impuesto General + 2% Impuesto de Promoción Municipal). Single rate. Exports exempt. Basic food, education, and medical services exempt.
S/
📌 IGV 2026:18% (single rate): 16% Impuesto General a las Ventas + 2% Impuesto de Promoción Municipal (municipal). Exempt (0%): Exports, basic food items (bread, milk, rice, sugar), medical/health services, educational services, residential rent, passenger transport (public), books/newspapers. ISC (Impuesto Selectivo al Consumo): Additional excise tax on alcohol, tobacco, fuel, vehicles, luxury goods — rates vary (e.g., cigarettes 16.3% + specific). Digital services: Foreign digital providers (Netflix, Spotify, etc.) must register with SUNAT and charge 18% IGV since 2021. Monthly filing: Declaración Jurada Mensual (PDT 621), due by the 12th of the following month based on RUC last digit. Credit mechanism: IGV paid on purchases (crédito fiscal) offsets IGV collected on sales.
🏢 Impuesto a la Renta de 1ª Categoría (Corporate)
Corporate income tax: 29.5% (general regime). MYPE (SME) regime: 10% on first 15 UIT, 29.5% above. Plus 8% mandatory profit sharing to employees and 5% dividend withholding.
S/
🏠 Impuesto Predial & Alcabala
Municipal property tax (Impuesto Predial): 0.2%-1% of assessed value. Property transfer tax (Alcabala): 3% of transfer value (first 10 UIT exempt).
S/
📌 Corporate & Property Tax Notes:Régimen General (29.5%): Standard corporate tax on net income. Applies to all companies unless they opt for MYPE. Régimen MYPE: For micro/small businesses with net income ≤ 2,300 UIT. 10% on first 15 UIT, 29.5% on excess. Simplified accounting allowed. Profit Sharing (8%): Unique to Peru — companies must distribute 8% of pre-tax profits to all employees. If company has no profit, must pay minimum bonus equivalent to 1/12 of monthly salary per month worked. Dividend tax: 5% withholding on dividends distributed to shareholders (resident or non-resident). Impuesto Predial: Annual tax paid to municipality. Progressive rates: 0.2% (≤15 UIT), 0.6% (15-30 UIT), 1% (>30 UIT). Alcabala: 3% on property transfers, first 10 UIT exempt. Paid by buyer. Impuesto al Patrimonio: No wealth tax in Peru.