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last mo.

Peru Sets 2026 Tax Unit (UIT) at S/5,500, Taking Effect Jan. 1

The change will trim income-tax withholdings for many employees.

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UIT 2026: MEF fija la Unidad Impositiva Tributaria en S/ 5,500
¿Cuánto vale la UIT en Perú este 2026? ¿Cómo afecta a las multas y sueldos?

Overview

  • Decreto Supremo Nº 301-2025-EF, published in El Peruano, fixes the UIT at S/5,500 for 2026, a S/150 increase from 2025 under the MEF’s authority in the Tax Code.
  • The 7-UIT deduction for fifth-category income tax rises to S/38,500, lifting the monthly cutoff for no tax to S/2,750 and expanding all rate brackets defined in UIT.
  • Illustrative savings cited by experts show about S/84 per year for a S/3,000 monthly salary and S/192 for S/5,000, reflecting lower payroll withholdings in 2026.
  • Business thresholds reindex with the new value: the Régimen MYPE limit moves to 1,700 UIT (S/9.35 million) and the microenterprise cap to 150 UIT (S/825,000), with an estimated S/439 annual IR relief in the MYPE regime.
  • Nominal penalties and caps tied to UIT increase: a 100% traffic fine equals S/5,500, and AFP withdrawals requested from January 2026 carry a higher 4-UIT ceiling of about S/22,000.