SUNAT confirms the maximum income stop in 2025 to prevent the payment of income tax in Peru: this is the exact amount

In 2025, the National Superintendence of Customs and Tax Administration (Sunat) implemented modifications in the annual income stops that determine the exemption of the payment of the Income Tax. This was formalized by Superintendency Resolution No. 000297-2024/SUNAT.

Said adjustment is linked to the increase in tax tax unit (UIT)which went from S/ 5,150 in 2024 to S/ 5,350 in 2025. As a consequence, those whose monthly income is lower to a specific amount will be exempt from this fiscal obligation, which represents a benefit for the sectors with lower income.

SUNAT: What is the income limit by 2025?

During 2025, taxpayers who receive fourth and/or fifth category income will be able to access the suspension of withholdings and payments Income Tax Anticipatedprovided that their estimated annual income does not exceed S/ 46,813.

In the case of professionals who exercise as directors of companies, trustees, business managers, leaders, albaceas or similar occupations, the suspension will be subject to two conditions: monthly income below S/ 3,121 and an annual projection that does not exceed the S s / 37,450. If during the year the taxpayer income exceeds these limits, the declaration must be submitted and the corresponding payment for the accumulated total of its fourth category income in the month in which the excess occurs.

Consequences of exceeding the established amounts

When taxpayer’s income exceeds the stipulated limits, the Income Tax for all the income obtained in the month in which the excess occurs.

Suspension of withholdings: steps to carry out the procedure

To manage the suspension of retentions of fourth category income, taxpayers must follow a virtual procedure composed of the following steps:

1. Enter the official portal of Sunat at www.sunat.gob.pe using the Sun key and select the option “My procedures and consultations”.
2. Fill the Virtual form 1609providing the date on which the first income and the projected annual amount of the income was received.
3. The system will validate the data provided and, if they meet the requirements, will generate a suspension proof that will be sent to the registered email.

This suspension will be valid from the day following the process to the December 31, 2025.

What is Sunat?

The National Superintendence of Customs and Tax Administration (Sunat) It is the body of the Peruvian State responsible for the management of internal and customs taxes. Its main objective is to guarantee compliance with tax and customs obligations, promoting the culture of voluntary tax payment.

Its functions include tax collection, foreign trade supervision and the control of economic activities in order to prevent tax evasion.

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