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 pensions in Peru?
Peru has a progressive income tax system with five brackets ranging from 8% to 30%, but the first 38,500 PEN is exempt from income tax. Additionally, you'll pay 13% for pension contributions (National Pension System) and 10% for health insurance (EsSalud), which together reduce your take-home pay significantly. Use the calculator above to see your exact deductions based on your salary.
What are Peru's income tax brackets?
Peru has five income tax brackets: 8% on income up to 27,500 PEN, 14% from 27,500 to 110,000 PEN, 17% from 110,000 to 192,500 PEN, 20% from 192,500 to 247,500 PEN, and 30% on income above 247,500 PEN. These brackets are based on the 2026 tax unit (UIT) of 5,500 PEN, which is adjusted annually for inflation.
Do expats and remote workers in Peru pay tax on worldwide income?
Yes, if you are considered a domiciled individual in Peru (typically after living there for more than 60 days in a calendar year), you are subject to tax on your worldwide income. This includes salary, remote work income, and other earnings from abroad, so you'll want to understand Peru's tax residency rules before relocating.
Is there a standard deduction in Peru?
Yes, Peru provides a standard employment deduction of 38,500 PEN, which is exempt from income tax. This means your taxable income only begins after you exceed this threshold, making it an important factor in calculating your actual tax liability.
What is the difference between pension contributions and health insurance deductions in Peru?
Pension contributions (13% to the National Pension System) are deductible from your taxable income, reducing the amount subject to income tax. Health insurance (EsSalud) at 10% is not deductible from taxable income but is still withheld from your salary, so it reduces your take-home pay without lowering your tax bill.
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