Peru Take-Home Salary Calculator
Free Peru net salary calculator: fifth-category income tax on the 8% to 30% scale after 7 UIT and 13% ONP, every step shown.
What does the Peru Take-Home Salary Calculator do?
It converts a gross Peruvian monthly salary into net pay by deducting ONP pension at 13%, the flat 7 UIT work-income exemption, and fifth-category income tax on the progressive scale.
- Inputs: gross monthly salary.
- Output: net pay with ONP and income tax itemised.
- Method: the fifth-category scale and UIT 2026.
Quick answer
A PEN 5,000 monthly salary nets about PEN 4,200 after ONP of PEN 650 and income tax of about PEN 150 a month. The 7 UIT exemption (PEN 37,450) removes most of the annual income from tax.
What This Calculator Really Does
Peruvian fifth-category tax is charged on annual work income after a flat exemption of 7 UIT. The remaining amount is converted into UIT units and run through the progressive scale. Separately, the ONP pension takes 13% of gross, or you may belong to an AFP instead. The employer withholds the income tax progressively through the year, projecting your annual income, so your monthly deduction can change as your salary does.
The rules it applies
- ONP pension: 13% of gross (an AFP contribution varies by provider).
- Exemption: 7 UIT of annual work income, with UIT 2026 = PEN 5,350, so PEN 37,450 is exempt.
- Fifth-category scale: 8% to 5 UIT, 14% to 20, 17% to 35, 20% to 45, 30% above.
- Not modelled: the up-to-3 UIT additional deduction for verified expenses, and the AFP instead of ONP.
- Not modelled: the employer EsSalud contribution, which is paid on top and never reduces your pay.
Worked example with real numbers
Gross PEN 5,000 a month = PEN 60,000 a year. ONP = 13% = PEN 650 a month. Taxable income = 60,000 - 37,450 = PEN 22,550 = 4.21 UIT. Tax = 4.21 x 8% = 0.337 UIT = PEN 1,804 a year, about PEN 150 a month. Take-home = PEN 4,200 a month.
Reading the result
The donut separates the income tax from ONP, because ONP is your pension contribution rather than a tax. The 7 UIT exemption is generous, so many middle earners pay little or no fifth-category tax. If you are on an AFP instead of ONP, the pension line will differ. You can also deduct up to 3 UIT of verified expenses (rent, medical, professional fees), which lowers the tax further — add those before filing.
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Frequently Asked Questions
How is the Peru take-home salary calculated?
Gross salary minus ONP at 13%, then fifth-category income tax on annual income after the 7 UIT exemption, using the 8%, 14%, 17%, 20% and 30% scale. The steps panel shows each layer.
What do I need to use the Peru Take-Home Salary Calculator?
Only your gross monthly salary. The 13% ONP rate, the 7 UIT exemption and the UIT 2026 value are all built in.
What does the result from the Peru Take-Home Salary Calculator show?
Monthly take-home with ONP and income tax itemised, plus a donut chart of how the gross divides and the taxable base in UIT.
What is the UIT value in Peru for 2026?
PEN 5,350. It fixes the 7 UIT exemption (PEN 37,450) and every band of the fifth-category scale.
Is the Peru Take-Home Salary Calculator really free?
Yes — 100% free, no sign-up, everything runs in your browser.