Enter a Peruvian salary in soles and this calculator applies the fifth-category employment scale. The first 7 UIT of income is deducted before the scale starts; one UIT is worth S/ 5,500 in 2026, so the deduction is S/ 38,500. The calculator then takes off the ONP pension contribution of 13% to reach take-home pay.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
Peru measures the employment tax scale in UIT, the tax unit reset each year, worth S/ 5,500 for 2026. After the 7 UIT deduction, taxable income is taxed at 8% on the first 5 UIT (S/ 27,500), 14% on the next 15 UIT (up to S/ 110,000), 17% up to 35 UIT (S/ 192,500), 20% up to 45 UIT (S/ 247,500) and 30% on anything above. Because the bands are defined in UIT, they move automatically when the unit value is updated each year.
The pension contribution is the bigger deduction for most employees: 13% of gross pay goes to ONP, the public scheme, with no ceiling. Workers affiliated to a private AFP pay roughly the same in total, about 13%, split between the fund itself and an insurance premium and commission that vary by AFP, so the take-home figures here hold for AFP members too, give or take a small amount. The 9% EsSalud health contribution is paid by the employer only and never comes off employee pay.
| Taxable income band | Rate |
|---|---|
| Up to S/27,500 | 8% |
| S/27,500 – S/110,000 | 14% |
| S/110,000 – S/192,500 | 17% |
| S/192,500 – S/247,500 | 20% |
| Above S/247,500 | 30% |
Bands apply to taxable income — what is left after the 7 UIT deduction (UIT 2026 = S/ 5,500) of S/38,500.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| S/86,000 | S/5,000 | S/11,180 | S/69,820 | 18.8% |
| S/172,500 | S/17,830 | S/22,425 | S/132,245 | 23.3% |
| S/345,000 | S/56,475 | S/44,850 | S/243,675 | 29.4% |
| S/689,500 | S/159,825 | S/89,635 | S/440,040 | 36.2% |
On S/172,500 a year, take-home pay in Peru is S/132,245 — about S/11,020 a month — after S/17,830 in income tax and S/22,425 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Pension — ONP (public scheme) | 13% | First S/0 | No cap |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
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