Peru’s government has set the 2026 Tax Unit (UIT), impacting tax brackets, deductions, real estate and transfer taxes, and rules on transfer pricing and reporting.
Peru’s government, through Supreme Decree No. 301-2025-EF issued on 17 December 2025, has set the Tax Unit (Unidad Impositiva Tributaria – UIT) for 2026 at PEN 5,500, up from PEN 5,350.
The UIT is a key reference in the country’s tax system. It is used to determine individual income tax brackets and deductions, calculate real estate and transfer taxes, report technical service fees, and set thresholds for research and development allowances, low-value asset deductions, and Local and Master file reporting.
The decree, endorsed by the Minister of Economy and Finance, is part of broader fiscal updates that also adjust the Income Tax Law on transfer pricing and valuation methods. These changes aim to improve how transactions between related parties are assessed, ensuring they reflect economic realities and align with international standards.
