Reglamento de la Ley del Impuesto a la Renta

Article 40

Official link only

Omnikit read the details on this page (the law's name, number and official link) from gob.pe (Ministerio de Trabajo y Promoción del Empleo), SUNAT and El Peruano on 19 October 2026. They may have changed since; the official site has the current text.

Read it on www.sunat.gob.pe

Why is the text not shown here?

Text not shown. Peru's copyright law does not protect official legislative texts, provided they are respected and their source is cited (Decreto Legislativo 822, art. 9 b), but SPIJ, the Ministry of Justice's official system of consolidated legislation, did not respond to Omnikit on 19 October 2026, so its terms and its current texts could not be read. Omnikit shows each law's name, what it covers, the calculators that use it and a link to the official source it was read from.

Used by

Peru Renta de Quinta Categoría Calculator: The monthly withholding: projection, 7 UIT, the scale, and the divisors 12, 9, 8, 5 and 4 with the December adjustment
Peru Net Salary Calculator (Sueldo Neto): The monthly withholding, one twelfth of the year’s tax for a pay that does not change

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