How much is the new value of 1 UIT in Peru this 2025?

The value of the tax tax unit (UIT) It is a fundamental reference in the Peruvian tax system. Every year, the Ministry of Economy and Finance (MEF) Adjusts this amount based on macroeconomic variables such as inflation and growth of the country.

This economic indicator impacts tax collection, fines, tax benefits and boundaries for bank transactions. In 2025, the increase in the ITU modifies the threshold for exoneration of income tax, the limits of electronic transfers and other important financial parameters.

What is the UIT 2025 in Peru?

He UIT value for 2025 It has been set at S/5,350, according to Supreme Decree No. 260-2024-EF, published in the Official Gazette El Peruano on December 17, 2024. This adjustment represents an increase of S/200 with respect to the previous year, which is equivalent to a variation of 4.04% compared to 2024, when the ITU was in S/5,150. The update of the amount entered into force on January 1, 2025.

The readjustment of the ITU seeks to adapt the tax system to the national economic reality, since it considers aspects such as inflation and growth of the internal gross product (GDP). This new value directly impacts taxes, fines and tax exemptions in the country.

Increase in the UIT and economic news of Peru

He INCREASE OF THE VALUE OF THE ITU It has an immediate effect on various aspects of the Peruvian economy, since it affects taxes, tax benefits and sanctions established by the State. When the increase is approved, the threshold for the exemption of income tax also increases, and more workers will be exonerated from the tribute. On the other hand, there will also be an adjustment in the calculation of fines, since the sanctions established in UIT multiples will increase in cost.

On the other hand, the limits of tax benefits were restored. This is because there are some tax benefits apply only to a certain number of ITU. This change affects both natural persons and independent companies and professionals, who must consider this update in their financial planning.

How to calculate the value of the UIT in Peru this 2025?

The UIT is the value in Soles used by the State to determine taxes, sanctions and tax limits. Its calculation is simple, since in many cases it is expressed in multiples or percentages. For example, if a tribute is equivalent to 3 UIT, it is operated when multiplying its value (whether in percentage or numbers) by S/5,350, which gave the total of S/16,050. Some common examples where the UIT calculator is applied include:

• Tax fines: SUNAT establishes sanctions based on this value.
• Income tax calculation: It is determined based on exonerated UIT units.
• Fiscal benefits: Some exemptions depend on the number of UIT declared.

UIT 2025 increase: What is the new monthly limit in YAPE?

Since January 1, 2025, the YAPE digital wallet adjusted its monthly transaction limit to 5 UIT, which is equivalent to S/26,750. This change responds to the increase of the ITU to S/5,350, an increase of S/200 compared to the previous year. Until 2024, the monthly limit in YAPE was S/25,750, so the adjustment represents a difference of S/1,000.

This new threshold applies for shipments and reception of money between users, payments with QR code in affiliated shops and free transactions on the platform. The measure, established by the Credit Bank of Peru (BCP), seeks to adapt to the country’s economic changes and maintain security standards in electronic transactions.

ITU: Is there a new limit for tax exemption this 2025?

The adjustment of UIT value In 2025 it also impacts the exemption threshold of the Income Tax for workers in payroll and independent professionals. New exemptions for 2025:

• Form workers: Those who win less than 7 UIT per year will not pay income tax.
• New exonerated threshold: With the new UIT, the limit rises to S/37,450 per year (S/3,120 per month).
• Greater benefit for independent workers: Professionals issuing receipts for fees may declare higher amounts without paying taxes.

UIT values ​​list in the last 15 years

• 2025: S/5,350
• 2024: S/5,150
• 2023: S/4,950
• 2022: S/4,600
• 2021: S/4,400
• 2020: S/4,300
• 2019: S/4,200
• 2018: S/4,150
• 2017: S/4.050
• 2016: S/3,950
• 2015: S/3,850
• 2014: S/3,800
• 2013: S/3,700
• 2012: S/3,650
• 2011: S/3,600

What is the UIT?

The Tax Tax Unit (UIT) is a reference value in soles that is established annually by the Ministry of Economy and Finance (MEF). Its purpose is to serve as the basis for the calculation of taxes, economic sanctions and certain tax benefits. This indicator is reviewed and adjusted every year with the objective of adapting it to the economic conditions of the country, which allows to maintain its applicability in the tax system.

By 2025, the UIT entered into force on January 1 and will govern until December 31. As each period, its update responds to economic factors that can influence tax collection and the determination of tax obligations. Due to its impact on various legal and administrative provisions, its modification is relevant to companies, taxpayers and public entities.

Why is income tax important in Peru?

He UIT increase It is important for income tax, since it represents significant advantages for taxpayers. One of the most prominent benefits is the possibility that independent workers, belonging to the fourth category, request the suspension of withholdings if their annual income does not exceed the exempt threshold.

In addition, additional deductions are introduced, allowing taxpayers to subtract up to 3 UIT for specific expenses, such as education and housing rental. On the other hand, the National Superintendence of Customs and Tax Administration (SUNAT) will facilitate the presentation of claims in the event that errors are detected in the calculation of retentions, which guarantees greater equity in the tax process.