PE · Americas · PEN
Peru
Tax rates
Income Tax
30%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Peru (Individual, Taxes on personal income) · as of 2026-07-13Corporate Tax
29.5%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Capital Gains Tax
5%
Source: PWC Worldwide Tax Summaries — Peru (Individual, Income determination) · as of 2026-07-13Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Peru using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| PEN 0 | 8% |
| PEN 27,500 | 14% |
| PEN 110,000 | 17% |
| PEN 192,500 | 20% |
| PEN 247,500 | 30% |
Thresholds are converted from the schedule's stated UIT (Unidad Impositiva Tributaria) multiples of 5/20/35/45 using the UIT's officially fixed value of PEN 5,500 for 2026. A general 7-UIT exemption, plus up to 3 further UIT of itemized deductions where conditions are met, is subtracted from gross labour and foreign income before this scale applies — a deduction, not a separate rate band.
Peru taxes domiciled individuals' labor and foreign income on a progressive five-bracket scale from 8% to 30% (over 45 tax units); brackets are denominated in annual tax units (UIT), set at PEN 5,500 for 2026. Non-domiciled employees instead face a flat 30% rate on their gross Peruvian-source income.
VAT
In practice
- Filing
IGV returns are filed monthly, using SUNAT's Formulario Virtual 621 (IGV-Renta Mensual).
Source: SUNAT — 01. Formulario Virtual N° 621 IGV Renta Mensual · as of 2026-07-27- Exemptions
Peru's IGV law distinguishes 'exonerated' operations — Appendix I (goods) and Appendix II (services) of the IGV law, in force through 31 December 2028 — from operations the law treats as outside VAT's scope entirely ('inafecta'). The inafecta category includes exports of goods and services, construction contracts performed abroad, and specific transactions such as leasing by individuals, transfers of used goods by non-business sellers, and games of chance.
Source: SUNAT — Operaciones exoneradas o inafectas y renuncia a la exoneración · as of 2026-07-27
Capital Gains Tax
Peru taxes capital gains realised by non-domiciled individuals on the sale of shares at 5% when the transaction takes place on the Lima Stock Exchange, and at 30% when it takes place outside the country.
Wealth Tax
No general net wealth tax is levied on individuals in Peru. EY's Worldwide Personal Tax and Immigration Guide, Peru chapter, comprehensively lists Peru's non-income individual taxes: a property tax (0.2%-1%, real estate only), a vehicle tax (1%, vehicles up to three years old only), and a 0.005% tax on financial-account debits/credits — no general net wealth tax among them. Peru's only net-asset-based tax, ITAN (Impuesto Temporal a los Activos Netos), applies to businesses' net assets, not to individuals.