Taxes & Law
Tax residency, income tax, VAT and notes for newcomers — with official sources.
Updated: Research as of: November 2026
Tax system – overview
- Income tax (IR): work income (4th/5th category) and capital income.
- IGV: total rate 18% (2026: 15.5% IGV + 2.5% IPM per SUNAT).
- ITF: tax on certain financial transactions (rate and exemptions via SUNAT).
- Double-tax treaties: depend on your home country — check the applicable treaty.
UIT 2026 & work income tax
UIT 2026: S/ 5,500 (SUNAT, D.S. 301-2025-EF). For domiciliaries: progressive rates on net 4th/5th-category income (after deducting e.g. 7 UIT) per SUNAT/Income Tax Law:
Progressive IR scale for work (4th/5th) — bands in UIT
| Net income (UIT) | ca. S/ (2026) | Rate |
|---|---|---|
| up to 5 UIT | up to 27,500 | 8% |
| over 5 to 20 UIT | 27,500 – 110,000 | 14% |
| over 20 to 35 UIT | 110,000 – 192,500 | 17% |
| over 35 to 45 UIT | 192,500 – 247,500 | 20% |
| over 45 UIT | from 247,500 | 30% |
First category (rentals): often 6.25% on net rent after a 20% deduction from gross (effective ~5% of gross). Second category (certain capital gains): e.g. 6.25% on net.
IGV / IPM
Total rate on taxable supplies: 18%. 2026 composition per SUNAT guidance: 15.5% IGV + 2.5% IPM (Law 32387; overall rate stays 18%).
Tax domicile
Per SUNAT/gob.pe guidance, a foreign national is generally treated as domiciled after more than 183 calendar days in Peru within a 12-month period (with follow-on rules when leaving). Domiciliaries are taxed under Peruvian worldwide-income rules; non-domiciliaries face withholding on Peruvian-source income (e.g. 30% on certain 4th/5th payments, 5% on certain rents — see gob.pe 8004).
Disclaimer
Sources
- SUNAT – UIT 2026 (S/ 5,500)
- SUNAT – IGV tasa 18% (composición 2026)
- SUNAT / gob.pe – IPM 2026 (2.5%)
- SUNAT – Impuesto a la Renta personas (tasas trabajo)
- gob.pe – Quinta categoría (escala progresiva)
- gob.pe – Tributación no domiciliados / 183 días
Disclaimer: This page is for general guidance only and is not legal, tax or immigration advice. Rules and prices change — verify with official sources.