Peru UIT Converter

Peru · Taxes

Convert UIT to soles and soles to UIT in Peru with the official Tax Unit (Unidad Impositiva Tributaria) value for the year. The 2026 UIT is 5,500 and serves as a reference for taxes, fines, and limits such as the 7-UIT fifth-category deduction.

How is it calculated?

Soles = UIT × the year's UIT value; UIT = soles ÷ the UIT value. The UIT value is set each year by the Ministry of Economy and Finance through a supreme decree: for 2026 it's 5,500 (Supreme Decree 301-2025-EF), and for 2025 it was 5,350. The UIT is used as a reference in tax rules (the 7-UIT deduction in fifth-category income, tax brackets, fines, and other limits). Keep in mind that some rules freeze a UIT value from a different year: always check which year's UIT the rule you're applying refers to.

Examples

  • 1 UIT in soles (2026)

    1 UIT equals 5,500.

  • 7 UIT in soles (2026)

    7 UIT equal 38,500, the annual fifth-category deduction.

UIT value by year

The Ministry of Economy and Finance sets the UIT each year by supreme decree, and SUNAT publishes it on its website. Always check which year's UIT the rule you're applying refers to: some rules fix the value from a different year.

YearUIT value
20265,500
20255,350

Common UIT-to-soles conversions (2026)

Use the calculator above for any other amount, including the reverse conversion (soles to UIT).

UITSoles
15,500
211,000
316,500
527,500
1055,000
20110,000
50275,000
100550,000
2001,100,000
3001,650,000
4502,475,000
5002,750,000
10005,500,000
500027,500,000

What the UIT is used for

Sources

Frequently asked questions

Related calculators

Peru Fifth-Category Income Tax Calculator
Peru Fourth-Category Withholding Suspension Calculator

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