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
How much of my salary goes to taxes and pension contributions in Peru?
Peru has a progressive income tax system with five brackets ranging from 8% to 30%, but you get a standard deduction of 38,500 PEN before tax is calculated. Additionally, you'll contribute 13% to the National Pension System (SPP) and 10% to health insurance (EsSalud), which are deducted from your gross salary before income tax is applied.
What is Peru's income tax system like for high earners?
Peru uses a progressive tax system with five income brackets; the top rate is 30% for income over 247,500 PEN. This highest bracket applies to earners significantly above the median, so most workers will fall into the lower brackets of 8%, 14%, 17%, or 20% depending on their income level.
Do I get any tax deductions in Peru as an employee?
Yes, you receive a standard employment deduction of 38,500 PEN (equivalent to 7 UIT, the tax unit used in Peru) before your income tax is calculated. This means only income above this threshold is subject to the progressive tax brackets, which significantly reduces the tax burden for lower and middle-income earners.
What are the pension and health insurance contributions I need to pay in Peru?
As an employee in Peru, you contribute 13% of your gross income to the National Pension System (SPP) and 10% to health insurance (EsSalud). The pension contribution is deductible from your taxable income, but the health insurance contribution is not, so both reduce your take-home pay.
How many income tax brackets does Peru have?
Peru has five income tax brackets with rates of 8%, 14%, 17%, 20%, and 30%, ranging from lower to higher income levels. This progressive structure means your tax rate increases as your income rises, with the highest earners paying 30% on income above 247,500 PEN.
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