Renta de quinta categoría 2026: the year's tax and the monthly retención in Peru
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Renta de quinta categoría is Peru's income tax on salaries, withheld by the employer every month. Under article 40 of the Reglamento the employer projects the year's pay, takes off 7 UIT (S/ 38,500 in 2026), applies the 8% to 30% scale and divides the tax by 12, 9, 8, 5 or 4 depending on the month. This calculator shows the twelve withholdings.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Enter the monthly salary and the month the job started this year.
Add a raise or an earlier employer's pay and tax if they apply.
Read the projection, the year's tax and each month's retención.
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 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.
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.
The rest of the article, and all 6 questions about Peru Renta de Quinta Categoría Calculator, are on the Peru Renta de Quinta Categoría Calculator page.
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.
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.
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.
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