Peru income tax rates
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2015-01-01 |
| Official source | SUNAT — Tasas del Impuesto, rentas de trabajo (escala progresiva acumulativa), TUO de la Ley del Impuesto a la Renta Art. 53; UIT 2026 por D.S. 301-2025-EF |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Residents (domiciliados) only. Escala progresiva acumulativa on the suma of rentas de trabajo (cuarta + quinta categoría) plus renta de fuente extranjera, Art. 53 LIR. Bands are expressed in UIT (Unidad Impositiva Tributaria), NOT soles — do not pre-convert. UIT 2026 = S/ 5,500, set by Decreto Supremo N° 301-2025-EF (El Peruano, 17/12/2025; +2.8% over the 2025 UIT of S/ 5,350). So e.g. the 8% band runs 0-5 UIT = S/ 0 to S/ 27,500; the top 30% marginal band starts above 45 UIT = S/ 247,500. The 5-bracket schedule (8/14/17/20/30%) has been unchanged since the Ley 30296 (vigente desde 2015). IMPORTANT — deductions applied BEFORE these rates and NOT modelled: a fixed deduction of 7 UIT (S/ 38,500 for 2026) from combined 4th+5th-category income, plus an additional deduction of up to 3 UIT for certain documented expenses (Art. 46 LIR); 4th-category income also gets a 20% deduction (capped at 24 UIT) before aggregation. The SUNAT tasas page shows the UIT figure of an earlier year as its worked example, but the tramos (5/20/35/45 UIT) and rates are current; the UIT 2026 value was confirmed via gob.pe (Estado Peruano) and D.S. 301-2025-EF. gob.pe blocks automated access (HTTP 418) as noted for this country's other series.
Get it programmatically
curl https://latamref.dev/v1/pe/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/pe/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/pe/income-taxOther Peru series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate