Peru Tax Calculator (2026)
Income tax rates and take-home pay for Peru
Peru Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| First Bracket (Up to 5 UIT) | PEN 0 - PEN 26,750 | 8.0% |
| Second Bracket (5 to 20 UIT) | PEN 26,750 - PEN 107,000 | 14.0% |
| Third Bracket (20 to 35 UIT) | PEN 107,000 - PEN 187,250 | 17.0% |
| Fourth Bracket (35 to 45 UIT) | PEN 187,250 - PEN 240,750 | 20.0% |
| Fifth Bracket (Over 45 UIT) | PEN 240,750+ | 30.0% |
Personal allowance: PEN 37,450
National Pension System (ONP)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Contribution | PEN 0+ | 13.0% |
Key Facts
Tax Year
2025
Currency
PEN
Top Rate
30.0%
Brackets
5 brackets
Allowance
PEN 37,450
Social Contributions
1 item
Assumptions
- · Tax Unit (UIT) for 2025 is 5,350 PEN.
- · The 7 UIT allowance is treated as a standard personal allowance deducted from gross income.
- · National Pension System (ONP) rate of 13% used as the standard employee contribution.
- · Optional additional deduction of up to 3 UIT for specific expenses (rent, etc.) is excluded from this standard profile.
- · Health contributions (EsSalud) are employer-paid and thus excluded.
Frequently asked questions
How much income tax will I pay in Peru?
Peru has a progressive tax system with five income tax brackets ranging from 8% to 30%. After deducting the standard personal allowance of 37,450 PEN (equivalent to 7 UIT), your income is taxed at increasing rates: 8% on the first 26,750 PEN, 14% on income between 26,750 and 107,000 PEN, 17% up to 187,250 PEN, 20% up to 240,750 PEN, and 30% on anything above that. The higher your income, the larger percentage you'll pay in total tax.
What is the National Pension System (ONP) contribution in Peru?
The National Pension System, or ONP, requires employees to contribute 13% of their gross income as a mandatory pension contribution. This contribution is deducted from your salary before you receive your take-home pay, and it is separate from income tax. If you're working as an employee in Peru, this is a standard deduction you'll see on your payslip.
What is the personal allowance or tax-free threshold in Peru?
Peru provides a personal allowance of 37,450 PEN (7 UIT units) that is deducted from your gross income before calculating income tax. This means you only pay tax on income above this threshold, making it an important factor in reducing your overall tax burden. The allowance is based on the Tax Unit (UIT) which is adjusted annually.
How much will I take home if I earn 100,000 PEN in Peru?
If you earn 100,000 PEN, you would first deduct the 37,450 PEN personal allowance, leaving 62,550 PEN taxable income. On this amount, you'd pay 8% on the first 26,750 PEN (2,140 PEN) and 14% on the remaining 35,800 PEN (5,012 PEN), for a total income tax of 7,152 PEN. You would also contribute 13,000 PEN to the National Pension System (ONP), resulting in a take-home pay of approximately 79,848 PEN.
Do I need to pay regional or state taxes in Peru?
Peru does not have regional or state-level income taxes; the national income tax system applies uniformly across the country. However, there may be local municipal taxes and other levies depending on your specific location and business activities, so it's worth checking with local authorities or a tax professional for your particular situation.
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