DoubleTaxationTaxes on salary: Peru preliminary data
How much income tax and social contributions are paid on a salary in Peru, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | PEN 236,858 ≈ €60,000 |
|---|---|
| Income tax | PEN 28,947 ≈ €7,333 |
| Employee contributions | PEN 30,792 ≈ €7,800 |
| Take-home pay | PEN 177,120 ≈ €44,867 |
| Employer contributions and payroll taxes | PEN 21,317 ≈ €5,400 |
| Employer's labour cost | PEN 258,175 ≈ €65,400 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 PEN 118,429 | €60,000 PEN 236,858 | €120,000 PEN 473,716 |
|---|---|---|---|
| Sole proprietor | PEN 7,882 7.4 % | PEN 24,744 11.6 % | PEN 80,878 19.0 % |
| Company | PEN 35,200 33.0 % | PEN 70,400 33.0 % | PEN 140,800 33.0 % |
| Sole proprietor · Nuevo Régimen Único Simplificado (NRUS) — Category 1 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Nuevo Régimen Único Simplificado (NRUS) — Category 2 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Especial del Impuesto a la Renta (RER) | PEN 1,776 1.7 % | PEN 3,553 1.7 % | PEN 7,106 1.7 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Peru yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 3.947633 PEN (BCRP — exchange rate, banking system (SBS), sell; no quote published 1–2 Jan 2026, 2025-12-31) ↗
Sources
- El Peruano — DS 301-2025-EF (UIT 2026 = PEN 5,500)
- SUNAT Orientación — Tasas del impuesto, rentas de trabajo
- SUNAT Orientación — Deducción de 7 UIT y adicional de 3 UIT
- SUNAT Orientación — Tasas para la determinación del Impuesto a la Renta anual (29.5%)
- SUNAT Orientación — Rentas de segunda categoría, dividends 5%
- SUNAT Emprender — Régimen Especial de Renta
- SUNAT Cultura Tributaria — Guía práctica 2019 (NRUS/RER/RMT)
- US SSA — Social Security Programs Throughout the World: The Americas, 2019 — Peru
- BCRP — statistical series PD04640PD
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.