GlobalTax

Income Tax FAQ — pick your country

Detailed answers for every country we cover. Brackets, deductions, social contributions, residency rules — all in one place.

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Peru

Tax year 2025 · PEN

Open Peru calculator →

Income tax brackets (2025)

Income rangeRate
S/0S/26,7508.00%
S/26,750S/107,00014.00%
S/107,000S/187,25017.00%
S/187,250S/240,75020.00%
S/240,75030.00%

Employee social contributions

ItemAnnual @ S/200,000 gross
ONPS/26,000

Detailed questions

What are the Peru income tax rates for 2025?

This calculator uses the latest published Peru tax brackets and personal allowance for the 2025 tax year, sourced from SUNAT — Impuesto a la Renta 5ta categoría 2025 (UIT 5,350 PEN); ONP 13% / AFP ~12.5%.. Enter any gross salary above to see the bracket-by-bracket breakdown, your effective rate, and your marginal rate.

How is take-home pay calculated in Peru?

We start with your gross salary, apply the Peru personal allowance and any standard deductions, run the result through the 2025 progressive income tax brackets, then subtract mandatory employee social-security and equivalent contributions. The number left is your annual and monthly net pay.

Does this include social security and other payroll deductions in Peru?

Yes. The Peru calculator models employee-side social security, pension, health, and any solidarity or surcharge components that apply to wages. Employer-side contributions are excluded because they don't reduce your take-home pay.

Is the Peru calculator accurate for my situation?

It's a single-filer wage estimate that uses official 2025 rates. Your actual tax can differ based on filing status, dependants, regional or municipal taxes, salary-sacrifice arrangements, capital gains, and other personal credits. Treat the result as a strong first estimate, not tax advice.

What's the effective tax rate on a S/100,000 salary in Peru?

At S/100,000 gross per year, the model returns an effective tax-and-social-security rate of about 7.2% and a marginal rate of about 14.0% — leaving roughly S/79,848 as annual take-home. Enter your own salary above for a tailored breakdown.

Source: SUNAT — Impuesto a la Renta 5ta categoría 2025 (UIT 5,350 PEN); ONP 13% / AFP ~12.5%.. Estimates only — not tax, legal or financial advice. Verify with the official tax authority before relying on any figure.