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Peru Tax Filing Guide

the Peru tax filing procedures for the tax year 2026. The guide covers: the annual IR (Impuesto a la Renta) filing — the deadline is March 26 of the following year for the individuals (the "personas naturales") and the businesses (the "personas jurídicas") with the third-category income, the "Declaración Jurada Anual del Impuesto a la Renta"; the monthly PDT (Programa de Declaración Telemática) — the monthly electronic filing system for the income tax withholding, the IGV, and the other taxes; the monthly IGV return — the "Impuesto General a las Ventas" at 18%, filed monthly through the PDT; the SUNAT online portal — the "SUNAT Virtual" (the "web.sunat.gob.pe") for the online filing, the payment, and the tax administration; the e-filing via Clave SOL — the "Clave SOL" (the "SUNAT Online Key") is the secure authentication system for the online tax filings.

Annual IR (Impuesto a la Renta) Filing — Deadline March 26

  • Annual filing deadline — March 26: The annual income tax return (the "Declaración Jurada Anual del Impuesto a la Renta") for the previous tax year (the "ejercicio fiscal") must be filed by March 26 of the following year. For example: the tax year 2025 (the "ejercicio 2025") — the annual return must be filed by March 26, 2026. The SUNAT publishes the specific filing schedule (the "cronograma de vencimiento") based on the last digit of the taxpayer's RUC number.
  • Who must file: The individuals (the "personas naturales") must file the annual return if: (a) the total annual income exceeds S/ 36,050 (7 UIT) from the "first-category" (the rental income), the "second-category" (the capital gains), the "fourth-category" (the independent services), or the "fifth-category" (the employment) income, OR (b) the individual has the "foreign-source income" (the "renta de fuente extranjera") exceeding S/ 2,575 (0.5 UIT), OR (c) the individual is the "tax resident" (the "domiciliado") with the worldwide income.
  • Tax rates for the individuals (IIT): The progressive rates for the tax year 2026: (a) 8% on the first 5 UIT (up to S/ 25,750), (b) 14% on 5 to 20 UIT (S/ 25,751 to S/ 103,000), (c) 17% on 20 to 35 UIT (S/ 103,001 to S/ 180,250), (d) 20% on 35 to 45 UIT (S/ 180,251 to S/ 231,750), (e) 25% on 45 to 55 UIT (S/ 231,751 to S/ 283,250), (f) 30% on the income exceeding 55 UIT (above S/ 283,250).

Monthly PDT — Programa de Declaración Telemática

  • What is the PDT: The "PDT" (the "Programa de Declaración Telemática") is the monthly electronic filing system used to submit the tax returns to the SUNAT. The PDT forms include: (a) the PDT 621 — the monthly IGV return (the "Declaración Mensual del IGV"), (b) the PDT 601 — the monthly income tax withholding return (the "Retenciones del Impuesto a la Renta" — the "PLAME" for the payroll), (c) the PDT 616 — the monthly tax on the financial transactions (the "ITF" — the "Impuesto a las Transacciones Financieras").
  • Filing schedule: The monthly PDT must be filed by the "fifth business day" of the following month (the SUNAT publishes the "cronograma mensual" with the specific dates). The late filing results in the penalty: (a) the "fine" (the "multa") of 0.3% to 1% of the net income (or the fixed amount of S/ 575 to S/ 5,750), (b) the "interest" (the "intereses moratorios") at the rate of 0.04% per day.
  • PLAME (Planilla Mensual de Pagos): The "PLAME" is the monthly payroll tax return — the employer must file the PLAME through the PDT system reporting: (a) the employees' salary and the withholding (the "quinta categoría" — the "fifth-category" employment income), (b) the ONP or AFP contributions, (c) the ESSALUD contributions, (d) the CTS deposits.

Monthly IGV Return — Impuesto General a las Ventas (18%)

  • IGV rate — 18%: The "IGV" (the "Impuesto General a las Ventas") is the Peruvian VAT at the rate of 18% (16% for the "IGV" plus 2% for the "IPM" — the "Impuesto de Promoción Municipal"). The IGV applies to: (a) the sale of the goods in Peru, (b) the provision of the services in Peru, (c) the importation of the goods, (d) the construction contracts, (e) the first sale of the real estate.
  • Filing the monthly IGV return: The taxpayer must file the "PDT 621 — Declaración Mensual del IGV" by the fifth business day of the following month. The return reports: (a) the "IGV on the sales" (the "IGV Ventas") — the IGV charged to the customers, (b) the "IGV on the purchases" (the "IGV Compras") — the IGV paid to the suppliers, (c) the "net IGV payable" (the "IGV a Pagar") — the IGV Ventas minus the IGV Compras, (d) the "IGV credit carryforward" (the "Crédito Fiscal del IGV") — the excess IGV Compras may be carried forward to the next month.
  • Electronic invoicing (Comprobantes Electrónicos): The taxpayer must issue the electronic invoices (the "Facturas Electrónicas" and the "Boletas Electrónicas") for ALL the taxable transactions. The electronic invoices are submitted to the SUNAT in the real time (the "tiempo real") through the "SEE" (the "Sistema de Emisión Electrónica").

SUNAT Online Portal and Clave SOL

  • SUNAT Virtual (web.sunat.gob.pe): The SUNAT online portal (the "SUNAT Virtual") provides the secure access to: (a) the tax return filing (the "Declaraciones"), (b) the tax payment (the "Pagos"), (c) the tax status (the "Estado Tributario"), (d) the RUC information (the "Consulta RUC"), (e) the electronic invoicing (the "Comprobantes Electrónicos"), (f) the tax notifications (the "Notificaciones").
  • Clave SOL (SUNAT Online Key): The "Clave SOL" is the secure authentication system for the SUNAT online services. The Clave SOL is obtained by: (a) the online registration at the SUNAT Virtual with the RUC number and the DNI (the "Documento Nacional de Identidad") or the CE (the "Carné de Extranjería"), (b) the activation code sent to the registered email address or the mobile phone. The Clave SOL provides the access to: the "Mis Trámites" (the "My Procedures"), the "Declaraciones" (the "Returns"), and the "Pagos" (the "Payments").
  • E-filing and payment methods: The tax returns may be filed and the taxes may be paid through: (a) the "SUNAT Virtual" — the direct online filing and the payment via the credit card or the debit card, (b) the "Banco de la Nación" — the payment at the bank branches or through the online banking, (c) the "third-party payment systems" — the "Págalo.pe" and the other authorised payment processors.

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