Peru Fifth-Category Income Tax Calculator
Peru · TaxesEstimate fifth-category income tax (for payroll employees) in Peru: your projected annual income, the 7-UIT deduction, the tax by bracket, and the monthly withholding your employer applies under SUNAT's procedure.
How is it calculated?
Projected annual gross income = compensation × months of the year + July and December bonuses + extraordinary bonus (9% or 6.75%). Net income = gross income − 7 UIT (38,500 with the 2026 UIT of 5,500). Annual tax, with a progressive cumulative scale (Article 53 of the Income Tax Law): 8% up to 5 UIT, 14% from 5 to 20 UIT, 17% from 20 to 35 UIT, 20% from 35 to 45 UIT, and 30% above 45 UIT. Monthly withholding (SUNAT's procedure): what's already withheld is subtracted and the remaining tax is divided by 12 (January to March), 9 (April), 8 (May to July), 5 (August), 4 (September to November), or the balance is withheld (December). Extraordinary income for the month is withheld separately. The additional deduction of up to 3 UIT for expenses (rent, professional fees, mortgage interest, etc.) is settled in the annual return and doesn't apply to monthly withholding. This is a rough estimate: it doesn't replace your withholding certificate or your SUNAT return.
Examples
Compensation of 6,000 in January, with bonuses
Projected gross income 85,080, net income 46,580, and annual tax 4,871.20. Monthly withholding: 405.93.
Known annual gross income of 100,000
Net income 61,500 (after 7 UIT). Annual tax 6,960: an effective rate of 6.96% on gross income.
Fifth-category tax brackets
Your annual gross income is reduced by 7 UIT and the rest is taxed by progressive brackets: each rate applies only to the portion of income that falls within its bracket, not the whole amount.
| Annual net income bracket | In soles | Rate |
|---|---|---|
| Up to 5 UIT | 0 to 27,500 | 8% |
| More than 5 UIT up to 20 UIT | 27,500 to 110,000 | 14% |
| More than 20 UIT up to 35 UIT | 110,000 to 192,500 | 17% |
| More than 35 UIT up to 45 UIT | 192,500 to 247,500 | 20% |
| More than 45 UIT | More than 247,500 | 30% |
How annual income is projected and withholding is calculated
The projected annual gross income adds up twelve compensations, the July and December bonuses, and their extraordinary add-on. The 7-UIT deduction (38,500) is subtracted and the scale is applied. Monthly withholding is obtained by dividing the pending tax by 12 (January to March), 9 (April), 8 (May to July), 5 (August), 4 (September to November), or the balance in December.
The additional deduction of up to 3 UIT for substantiated expenses (rent, professional fees, health, mortgage interest) is settled in the annual return; it doesn't reduce monthly withholding.
Calculation example
With a compensation of 6,000 in January and bonuses, the projected annual gross income is 85,080; after subtracting 7 UIT, the net income is 46,580 and the annual tax is 4,871.20. The January withholding is 405.93. Figures are illustrative.
Sources
- SUNAT (Peruvian tax authority) — Fifth-Category Income: 7-UIT deduction, progressive scale, and monthly withholding procedure — 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
- EsSalud / MTPE (Peruvian health authorities) — Extraordinary bonus added to the bonus: 9% (EsSalud) or 6.75% (EPS), Law 30334 — in effect since June 2015 · reviewed on September 25, 2026