Net Salary Calculator (Peru)
This calculator estimates your net salary in Peru from your gross monthly pay. It deducts the pension contribution (13% to the public ONP, or the equivalent total in a private AFP) and the 5th-category income tax, which in Peru is not charged month by month on the bare salary but on the annual projection of everything you will earn in the year. Because Peruvian workers receive 14 payments — the 12 salaries plus the July and December gratificaciones — the calculator projects that total, subtracts the 7 exempt UIT and spreads the tax into monthly instalments, which is exactly how it appears on your payslip.
Rough estimate. With the ONP the pension contribution is 13%; with an AFP it is estimated at 10% fund + 1.58% average fee + 1.37% insurance premium (the premium only up to the RMA of PEN 12,672.65), about 12.95% on salaries ≤ RMA. The 5th-category income tax is projected over 14 payments (12 salaries + 2 gratificaciones), with the 2026 UIT of PEN 5,500 and the 7-UIT deduction. It excludes the extra 3-UIT expense deduction and the family allowance. The fee varies by AFP (1.47%–1.69% in Jul 2026): this is a reference average; check the current fee and RMA at sbs.gob.pe. Check your payslip or an accountant for the precise figure.
Net monthly salary
Annual net (×12):
Pension (ONP or AFP)
5th category income tax
Total deductions
Gross monthly salary (PEN)
Publicidad
How it works
The first deduction is the pension: 13% of your pay if you are with the ONP, or a similar percentage (10% contribution plus fee and insurance premium) if you are with an AFP. That contribution only falls on the 12 salaries, not on the gratificaciones. The second deduction is the 5th-category income tax. To compute it, your annual income is projected: monthly salary × 14 (12 months + the 2 gratificaciones for the national holidays and Christmas). From that total, 7 UIT are subtracted — with the 2026 UIT set at PEN 5,500, that is PEN 38,500 tax-free — and the progressive scale runs on the rest: 8% up to 5 UIT, 14% from 5 to 20 UIT, 17% from 20 to 35 UIT, 20% from 35 to 45 UIT and 30% above. The annual tax so computed is split into instalments and withheld each month. Your net is the gross minus the pension and minus that monthly tax instalment.
The 2026 5th-category income tax scale
The 5th-category tax is computed on the annual net income: your projected earnings for the year (14 payments) minus the 7 UIT the law leaves exempt. With the 2026 UIT at PEN 5,500, those 7 UIT equal PEN 38,500 a year, or about PEN 2,750 a month: below that salary you pay no income tax, only the pension contribution. The marginal scale runs on the excess:
| Annual bracket (in UIT) | Bracket in soles | Rate |
|---|---|---|
| Up to 5 UIT | Up to PEN 27,500 | 8% |
| 5 to 20 UIT | PEN 27,500 – 110,000 | 14% |
| 20 to 35 UIT | PEN 110,000 – 192,500 | 17% |
| 35 to 45 UIT | PEN 192,500 – 247,500 | 20% |
| Over 45 UIT | Over PEN 247,500 | 30% |
An example with a PEN 3,500 salary
With a gross of PEN 3,500 a month and ONP membership, the pension contribution is 13%, i.e. PEN 455. For the tax, the annual income is projected: 3,500 × 14 = PEN 49,000. The 7 UIT (PEN 38,500) are subtracted, leaving a net income of PEN 10,500. As it falls entirely in the first bracket, it is taxed at 8%: PEN 840 of tax a year, which spread out comes to about PEN 70 a month. The total monthly deduction is 455 + 70 = PEN 525 and the net salary is PEN 2,975. You can see that at this salary level almost the whole deduction is the pension: the tax only begins to weigh once the gross rises above PEN 2,750 and grows as the brackets are crossed.
Publicidad
Preguntas frecuentes
- Is it better to be with the ONP or an AFP?
- It depends on your horizon. The ONP deducts a fixed 13% and pays a public pension with minimum contribution-year requirements. An AFP deducts a 10% contribution plus a fee and an insurance premium (usually around the same 13% in total), but the money goes into your individual account and is inherited by your heirs. This calculator uses 13% as a reference; the net changes little between the two.
- Why does the calculator multiply the salary by 14 and not 12?
- Because in Peru, on top of the 12 salaries, you receive two full legal gratificaciones: one in July (National Holidays) and one in December (Christmas). The 5th-category income tax is computed on the whole annual income, so 14 payments must be projected. The gratificaciones do pay tax, but no ONP or AFP contribution.
- What is the extra 3-UIT deduction?
- On top of the automatic 7 UIT, the law lets you deduct up to 3 more UIT for certain expenses — rent, doctor and dentist fees, professional services, hotels and restaurants — provided you request an electronic receipt. This calculator does not include it because it depends on your real spending; if you have those expenses, your final tax will be a bit lower than estimated.
- Does the calculator include EsSalud?
- No, and that is deliberate: the EsSalud contribution (9%) is paid by the employer, it does not come out of your salary. That is why it does not appear as a deduction. What is deducted from your gross is the pension (ONP or AFP) and the 5th-category income tax, the two items the calculator shows.
- From what salary do you start paying 5th-category tax?
- Only once your annual projection exceeds 7 UIT (PEN 38,500 in 2026). Since that projection is salary × 14, in practice you start paying tax when your monthly gross rises above about PEN 2,750. Below that the only deduction is the pension contribution.