Country Hub · Peru · 2026

Peru

8–30% progressive · Non-residents: 30% flat on Peru-source income only · AFP pension employee 10% · EPS health 9% (employer-paid) · Lima tech hub

8% (first 5 UIT = ~S/26,500); 14% → 17% → 20% → 30% (above 45 UIT = ~S/238,500/year)

Income Tax (Residents)

30% flat on Peru-source income (no deductions); 183-day threshold

Non-Resident Rate

1 UIT = S/ 5,300 in 2026 (~$1,400); brackets denominated in UIT

UIT Reference

Calculate Your Peru Tax

Peru Tax Facts

— 2026

Income Tax (Residents)

8% (first 5 UIT = ~S/26,500); 14% → 17% → 20% → 30% (above 45 UIT = ~S/238,500/year)

Non-Resident Rate

30% flat on Peru-source income (no deductions); 183-day threshold

UIT Reference

1 UIT = S/ 5,300 in 2026 (~$1,400); brackets denominated in UIT

AFP Pension

10% employee (private AFP fund) + 1.23–1.55% commission + 1.74% disability/life insurance

EPS Health

9% paid entirely by employer (EsSalud public or EPS private)

Tax Year

1 Jan – 31 Dec

Quick Country Comparison

— at S/ 120,000

Country	Take-home	Eff. Rate	vs Peru
Peru	S/ 90,240	~24.8%	—
Ecuador	S/ 98,640	~17.8%	+S/ 8,400
Colombia	S/ 87,360	~27.2%	−S/ 2,880
Argentina	S/ 82,800	~31%	−S/ 7,440

Peru: progressive 8–30% on resident income; AFP ~13% employee total. Colombia: 0–39%. Chile: 0–40%. Ecuador: similar structure. S/ 120,000 ≈ $32,000. Illustrative — not tax advice.

Want your exact figures? Use the full Peru calculator →

Comparison Guides

See how Peru's tax system compares to Colombia, Chile, and other South American countries.

Colombia vs Peru Two Pacific Alliance economies compared

Peru vs USA US citizen relocation to Peru — tax comparison

Salary Guides

Peru uses the Peruvian Sol (S/ or PEN). Brackets are denominated in UIT (Unidad Impositiva Tributaria), a reference unit updated annually for inflation. The AFP private pension system requires employee contributions of approximately 13% (10% fund + 1.23–1.55% commission + 1.74% insurance). EsSalud (health) is employer-paid.

Moving from Peru

Peru offers a Rentista visa for those with passive income of $1,000+/month, a Worker visa for employed professionals, and a Retirement visa. Lima (Miraflores, San Isidro, Barranco districts) is increasingly attracting international professionals and entrepreneurs, with a growing startup scene. Cost of living: Lima is 60–65% cheaper than New York; Cusco and Arequipa are even cheaper. Peru's 183-day threshold for tax residency means short-term visitors pay only 30% flat on Peru-source income (and 0% on foreign income).

Last Updated: June 2026 · Daniel · CountryTaxCalc