Peru 5th-Category Income Tax 2026 · August 17, 2026 · Peru · Rules 2026
🇵🇪 Taxes
Peru 5th-Category Income Tax 2026
Peru · Rules 2026 · Last reviewed: August 16, 2026 · Estimate
Estimate Peru 5th-category income tax (renta de quinta) with UIT 2026. This is not SUNAT PDT.
Informational estimate. It does not determine what you are owed or must pay. It is not professional advice and not a government service.
Your estimate
Enter your figures to get an estimate.
Press Calculate when the numbers on the left are ready. The estimate appears here.
How this tax is estimated
Apply the published 2026 scale to a documented taxable base, then show a monthly figure.
This uses the cited Peru 2026 scale. Monthly payroll withholding procedures can be cumulative and are labeled estimate where they differ.
Formula
Monthly tax ≈ annual tax from the official scale ÷ months.
Worked example
A monthly gross of PEN 3500 in 2026.
Estimated 5th-category tax
PEN 70.00
- Projected annual fifth-category income49000.00
- 7 UIT deduction38500.00
- Net taxable income10500.00
- Annual fifth-category tax840.00
- Estimated monthly withholding70.00
Official sources
Presidencia de la República / MEF
Decreto Supremo N° 301-2025-EF — UIT 2026 S/ 5,500
Rules: 2026 · Last reviewed: August 16, 2026
SUNAT
TUO de la Ley del Impuesto a la Renta (quinta categoría, arts. 46 y 53)
Rules: 2026 · Last reviewed: August 16, 2026
Assumptions
- Standard employee, no extra personal deductions unless a field exists.
Not covered
- Regional extras, lawsuits and unofficial payroll software rounding.
FAQ
Is this official payroll software?
No. It is an informational estimate with cited rates.
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This tool provides an estimate based on the stated assumptions, exclusions and rules. Your actual result can vary. It is not tax, legal, accounting or employment advice, and it is not an official government calculator.