Peru Fee Receipt (Recibo por Honorarios) Calculator
Peru · Self-employedCalculate the 8% fourth-category withholding on a professional fee receipt (recibo por honorarios) in Peru: how much is withheld and how much you receive, or how much to issue to receive a specific net amount. No withholding applies to receipts of 1,500 or less.
How is it calculated?
Withholding = 8% of the fee receipt amount, which acts as an advance payment toward fourth-category income tax. Net amount = receipt − withholding. To receive a specific net amount: receipt = net ÷ 0.92. Withholding only applies when the payer is a withholding agent (a company or entity designated by SUNAT) and the receipt exceeds 1,500; no withholding applies if the receipt is 1,500 or less, if the payer isn't a withholding agent, or if you have an active withholding suspension. Withholding isn't the final tax: it's offset in your annual return. This is a rough estimate, not an official calculation.
Examples
Fee receipt of 10,000 with a withholding agent
8% withholding: 800. You receive 9,200.
I want to receive a net 9,200
You must issue a receipt for 10,000: withholding of 800 and a net of 9,200.
Receipt of 1,500
No withholding: the receipt is 1,500 or less. You receive 1,500.
When the 8% is withheld on a fee receipt
Withholding isn't an additional tax: it's an advance payment toward fourth-category income tax, settled in your annual return. If your income is low, you can check whether you qualify to request a withholding suspension.
| Situation | Is there withholding? |
|---|---|
| The payer is a withholding agent and the receipt exceeds 1,500 | Yes: 8% of the receipt |
| The receipt is 1,500 or less | No |
| The payer isn't a withholding agent | No |
| You have an active withholding suspension | No |
Sources
- 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