Peru Tax Calculator (2026)
Income tax rates and take-home pay for Peru
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Peru Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| First bracket (0–5 UIT) | PEN 0 - PEN 27,500 | 8.0% |
| Second bracket (5–20 UIT) | PEN 27,500 - PEN 110,000 | 14.0% |
| Third bracket (20–35 UIT) | PEN 110,000 - PEN 192,500 | 17.0% |
| Fourth bracket (35–45 UIT) | PEN 192,500 - PEN 247,500 | 20.0% |
| Fifth bracket (over 45 UIT) | PEN 247,500+ | 30.0% |
Personal allowance: PEN 38,500
Pension contribution (National Pension System)
| Bracket | Income Range | Rate |
|---|---|---|
| National Pension System (SPP) | PEN 0+ | 13.0% |
Health insurance (EsSalud)
| Bracket | Income Range | Rate |
|---|---|---|
| EsSalud employee contribution | PEN 0+ | 10.0% |
Key Facts
Tax Year
2026
Currency
PEN
Top Rate
30.0%
Brackets
5 brackets
Allowance
PEN 38,500
Social Contributions
2 items
Assumptions
- · Model assumes domiciled individual (subject to tax on worldwide income).
- · Tax unit (UIT) for 2026 set at 5,500 PEN.
- · First 7 UIT (38,500 PEN) exempted from income tax as standard deduction.
- · Income tax brackets expressed in UIT converted to PEN using 5,500 PEN per UIT.
- · Employee pension contribution modeled at 13% (National Pension System) as the representative default.
- · Health insurance (EsSalud) modeled at 10% employee rate; employer pays 9% (excluded as employer-only).
- · Additional 3 UIT deduction for qualifying expenses not modeled as a separate tiered credit; subsumed into simplified standard deduction approach.
- · Professional service expense deduction (30% of payments) not modeled due to complexity and variability.
- · Capital gains and rental income special rates (5%) not modeled for this employment income comparison.
- · Charitable donation deduction (up to 10% of net income) not modeled as it is discretionary.
- · No significant tax credits or rebates available to individuals per source.
Frequently asked questions
What is the top income tax rate in Peru?
The highest marginal income tax rate in Peru is 0.3%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does Peru have?
Peru has 5 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in Peru?
Take-home pay in Peru is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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