Peru Personal Income Tax
Detailed personal income tax rates and rules for Peru in 2026.
Peru imposes a progressive personal income tax on employment income (categoría quinta) with five brackets ranging from 8% to 30%. The brackets are expressed in terms of UIT (Tax Units), with 1 UIT = PEN 5,150 for 2025. Employment income above 7 UIT (PEN 36,050 annually) is subject to tax after a standard deduction of 7 UIT. Self-employment income (categoría cuarta) is taxed at the same progressive rates after a 20% flat deduction. Capital income (categories 1 and 2) is taxed separately at flat rates. Residents are taxed on worldwide income; non-residents pay a flat 30% on Peruvian-source employment income.
| Income Range (PEN) | Tax Rate |
|---|---|
| S/0 – S/26K | 8% |
| S/26K – S/132K | 14% |
| S/132K – S/231K | 17% |
| S/231K – S/330K | 20% |
| S/330K+ | 30% |
Filing Deadline
March-April (varies by last digit of tax ID)
Residency Rule
Peru considers individuals as tax residents if they have been domiciled in Peru for more than 183 days within any 12-month period. Peruvian nationals are presumed residents unless they demonstrate fiscal domicile abroad. Residents are taxed on worldwide income; non-residents only on Peruvian-source income at flat rates.
How Peru Income Tax compares
Peru’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and South America’s regional average of 30.5%.
