Peru Fourth-Category Withholding Suspension Calculator
Peru · Self-employedCheck whether your 2026 income falls within SUNAT's limits to request a suspension of fourth-category withholdings and advance payments in Peru: 4,010 monthly and 48,125 projected annually. This is a rough check: the suspension itself is approved by SUNAT.
How is it calculated?
For 2026, SUNAT allows requesting a suspension of fourth-category withholdings and advance payments if your fourth-category income doesn't exceed 4,010 in the month (4,010 = 0.73 UIT) and your total projected fourth- and fifth-category income for the year doesn't exceed 48,125 (8.75 UIT), under Superintendency Resolution 000390-2025/SUNAT. Projected annual income = income already received in the year + (monthly fourth- plus fifth-category income) × remaining months, including the current one. For company directors, receivers, agents, business managers, executors, and councilors, the limit is a projected annual income of 38,500 (7 UIT). Being exactly at the limit still counts as within it; one cent above does not. This calculator doesn't request or guarantee the suspension: it only compares your figures against the current limits. Always check the current conditions on SUNAT's website.
Examples
Income of 3,000 a month starting in January
Annual projection 36,000: within the limits of 4,010 monthly and 48,125 annually.
Income of 5,000 a month
Annual projection 60,000: exceeds the monthly limit of 4,010 and the annual limit of 48,125.
2026 limits to request the suspension
Being exactly at the limit still counts as within it; one cent above does not. The suspension is requested from and approved by SUNAT: this calculator only compares your figures against the current limits.
| Who | Monthly limit | Projected annual limit |
|---|---|---|
| Independent workers in general | 4,010 of fourth-category income | 48,125 of fourth- and fifth-category income |
| Company directors, receivers, agents, business managers, executors, and councilors | — | 38,500 |
How your annual income is projected
Projected annual income is what you've already received in the year plus your monthly fourth- and fifth-category income multiplied by the remaining months, including the current one.
With 3,000 a month starting in January, the annual projection is 36,000: within the limits. With 5,000 a month, the projection is 60,000: above the limits. Figures are illustrative.
While you don't have the suspension, receipts you issue to withholding agents carry an 8% withholding: you can estimate it with the fee receipt calculator.
Sources
- SUNAT (Peruvian tax authority) — 2026 Fourth-Category Withholding and Advance Payment Suspension (Superintendency Resolution 000390-2025/SUNAT) — in effect since January 2026 · reviewed on September 25, 2026
- SUNAT (Peruvian tax authority) — Fourth-Category Income: 8% withholding and fee receipts of 1,500 or less — in effect since January 2026 · reviewed on September 25, 2026
- SUNAT / MEF (Peruvian tax authority / Ministry of Economy and Finance) — 2026 Tax Unit (UIT) value: 5,500 (Supreme Decree 301-2025-EF) — in effect since January 2026 · reviewed on September 25, 2026