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Peru Salary Calculator (Quinta Categoría, ONP & AFP)
Work out your net pay after fifth-category income tax and your ONP or AFP pension, including the July and December gratificaciones. Free, no sign-up, and nothing you type is stored on our servers.
How to Work Out Your Take-Home Pay
Enter Your Salary
Type your gross monthly salary (remuneración) from your contract, or switch to Yearly and enter 12 months of salary.
Choose Your Options
Pick ONP or your AFP, decide whether to include the two gratificaciones, and add any profit share or other taxable income.
See Your Take-Home
Get your yearly and monthly net pay, tax by band and the EsSalud your employer pays, then download a payslip.
Frequently Asked Questions
How is income tax on salaries worked out in Peru in 2026?
Employment income is renta de quinta categoría. Your yearly pay, including gratificaciones and the 9% bonificación extraordinaria, is reduced by a fixed 7 UIT deduction (S/ 38,500 in 2026, with the UIT at S/ 5,500 under D.S. 301-2025-EF). The rest is taxed at 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 45 UIT.
Should I choose ONP or AFP?
ONP (the public system) takes 13% of your monthly pay. An AFP takes 10% into your own pension account, plus a 1.37% insurance premium on pay up to the maximum insurable amount (S/ 12,732.70 a month for October to December 2026), plus a commission. If you are on the mixed commission (most people who joined since 2013), the commission is charged on your fund balance, not on your salary, so nothing extra comes off your pay.
Are gratificaciones taxed?
Yes. The July and December gratificaciones (one salary each) and the 9% bonificación extraordinaria paid with them are subject to income tax, but no ONP, AFP or EsSalud contributions are taken from them.
Why is my monthly withholding different from this result?
Your employer withholds tax each month by projecting your pay for the whole year and spreading the tax over the months left, so individual months can differ, especially when you get a bonus. This calculator shows the yearly total, which is what the monthly withholdings add up to when your pay is steady. It uses the RMA for October to December 2026 for every month, although the SBS updates it each quarter.
Is this an official SUNAT calculator?
No. This is an estimate, not official tax advice. It uses the published SUNAT, SBS and EsSalud rules, but your exact pay depends on your contract and payroll. Check with your employer, SUNAT or the SBS for your own case.
What is not included?
The extra deduction of up to 3 UIT for documented expenses (rent, medical fees, restaurants and hotels, and similar), which you claim in your annual return; CTS (severance deposits, not taxed); EPS health plans; asignación familiar; overtime; part-time and non-resident rules (non-residents pay 30% flat). The minimum wage rose to S/ 1,230 on 1 October 2026.