🇵🇪 Peru Statutory Tax Guide
Peru Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT).
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📜 Statutory Authority & Legal Framework
In Peru, personal income taxation is administered by the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) under the authority of Ley del Impuesto a la Renta - Quinta Categoría.
Peru 5th category employment income tax with 7 UIT deduction and progressive brackets (8% to 30%).
📊 2026 Progressive Marginal Tax Brackets
ISO: PEN| Income Bracket (S/) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Hasta 5 UIT (8%) | 8.0% | Tier 1 |
| 5 – 20 UIT (14%) | 14.0% | Tier 2 |
| 20 – 35 UIT (17%) | 17.0% | Tier 3 |
| 35 – 45 UIT (20%) | 20.0% | Tier 4 |
| Más de 45 UIT (30%) | 30.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
ONP / AFP Pensión
Employee Share: 13.0%
Employer Share: 9.0%
Frequently Asked Questions: Peru Taxation
What are the income tax brackets in Peru? ↓
Peru operates a progressive tax system administered by Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) under Ley del Impuesto a la Renta - Quinta Categoría.
What social security or pension contributions apply in Peru? ↓
Mandatory contributions include: ONP / AFP Pensión (13.0%).