Peru fifth-category tax withheld each month: raises, joining mid-year, an earlier employer
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.An employee in Peru earning S/ 5,000 a month all year pays S/ 2,886 of renta de quinta categoría in 2026, withheld as S/ 240.50 every month. The employer projects S/ 70,900 of income with both gratificaciones, takes off 7 UIT (S/ 38,500) and applies 8% and 14% to the rest.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type the monthly salary in soles, or tap one of the example salaries.
Choose the month the job started this year, and add a raise if the salary changes later in the year.
Add the pay and the tax of an earlier employer this year, if there was one; check the UIT under the options.
Read the year's tax and the twelve withholdings, with the projection and the divisor of each month.
This calculator follows the employer's monthly procedure for the income tax on salaries (renta de quinta categoría), set out in articles 40 and 41 of the Reglamento de la Ley del Impuesto a la Renta, and shows the withholding for each month of 2026.
The projection. Every month the employer multiplies the month's pay by the months left in the year, this month included, and adds the year's gratificaciones and the pay already received. The calculator counts the July and December gratificaciones in proportion to the whole months worked in each semester, with the EsSalud or EPS bonificación paid on top of them.
The year's tax. From the projection come 7 UIT (S/ 38,500 with the 2026 UIT of S/ 5,500). The scale of article 53 then charges 8% up to 5 UIT, 14% up to 20 UIT, 17% up to 35 UIT, 20% up to 45 UIT and 30% above.
The divisor. January to March divide the year's tax by 12. April deducts what was withheld in January to March and divides by 9; May to July deduct January to April and divide by 8; August deducts January to July and divides by 5; September to November deduct January to August and divide by 4. December takes whatever is left: the final adjustment.
Why it changes. With a salary that never changes every month withholds exactly one twelfth. A raise, a job that starts after January or pay from an earlier employer this year moves the projection, and the later months catch up. For those cases the table shows each month's projection, tax and divisor.
What it leaves out. Extraordinary payments such as utilidades, the averaging allowed for variable pay, donations, and the extra 3 UIT of expenses, which come back in the annual return. For the take-home pay with AFP or ONP, use the Peru Net Salary Calculator.
The figures are estimates, not tax advice. Everything runs in your browser; nothing you type is sent anywhere.
Article 40 of the Reglamento makes the employer project the year's income every month: the month's pay times the months left, plus the gratificaciones and the pay already received. From that come 7 UIT, the 8% to 30% scale gives the year's tax, and the tax less earlier withholdings is divided by 12, 9, 8, 5 or 4.
On S/ 5,000 all year with EsSalud, the projection is S/ 70,900: twelve salaries and two gratificaciones of S/ 5,450 with the 9% bonificación. Taking off 7 UIT (S/ 38,500) leaves S/ 32,400, taxed at 8% and 14% for S/ 2,886 a year, or S/ 240.50 every month.
Each month the employer projects the year again and divides by a different number: 12 from January to March, 9 in April, 8 from May to July, 5 in August and 4 from September to November. A raise, a bonus or a mid-year start changes the projection, and the later months correct what earlier months withheld.
Article 41 b) tells the employer to take the pay of the month you joined as the base. Nothing is withheld for the months before; from the first month the projection counts the months left and the gratificaciones in proportion to the months you will work, so the year's tax is spread over fewer months.
Yes. Under article 41 c) the new employer adds the pay and the withholding certified by earlier employers in the same year. Their pay raises the projection and so the year's tax; the tax they withheld is deducted from April on, when the procedure first subtracts earlier withholdings.
No tax is due when the year's projected income stays within 7 UIT, S/ 38,500 in 2026. With both gratificaciones and the 9% bonificación a full year counts about 14.18 salaries, so a monthly salary up to about S/ 2,715 pays no renta de quinta categoría.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Peru Renta de Quinta Categoría Calculator and anybody who knows can answer. No account needed.
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