The increase of the ITU in 2025 modifies the thresholds for the payment of the Income Tax, impacting both workers and independent workers. Know tax changes and benefits.
In 2025, the new value of the Tax Tax Unit (UIT) will directly impact on the calculation of the Income Tax For thousands of workers in Peru. This adjustment will influence exoneration thresholds, allowing some taxpayers to be free of withholdings if they comply with the limits established by the Sunat. In this way, the changes seek to relieve the fiscal burden of people with lower income and promote a more equitable tax system.
He UIT increase A S/5,350 brings with it new rules that affect both workers on the form of fourth or fifth category and the independents that issue receipts for fees. With this change, the conditions for Avoid tax payment The rent has also varied, benefiting those whose income is below the new threshold.
New monthly and annual income stop to avoid the payment of income tax in 2025
According to the Sunatthe new annual income limit for not paying income tax in 2025 will be S/46,813. This includes salaries and bonuses, and is equivalent to a monthly income of S/3,901. This measure mainly favors the fourth category workers or a combination between the fourth and fifth, who could obtain direct savings in their monthly withholdings.
Income tax calculation in 2025 according to your income
He Tax system In Peru it is based on progressive rates, which implies that the percentage of retention of the Income Tax Increase as income increases. By 2025, the applicable rates will be the following:
- Section of 0 to 5 UIT (S/26,750): 8%.
- Section of 5 to 20 UIT (S/26,750 to S/107,000): 14%.
- Section of 35 UIT (S/107,000 at S/187.250): 17%.
- Section of 35 to 45 UIT (S/187.250 to S/240.750): 20%.
- More than 45 UIT (S/240,750 onwards): 30%.
Benefits for taxpayers regarding income tax in 2025
Independent workers can also request the suspension of retentions If their projected annual income does not exceed S/46.813. This allows them to receive their full income during the year without early deductions, which is an important benefit for their cash flow.
Likewise, employers must adjust their retention systems in accordance with the new provisions established by the Sunat. Taxpayers must also verify that their deductions are correctly calculated, and in case there are excesses, they may request returns from the tax entity.
Source: Larepublica
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