The adjustment in the value of the Tax Tax Unit (UIT) has an impact on the calculation of the Income Tax for the workers in Peru. This modification redefines exoneration thresholds, which allows some Taxpayers They are released from fiscal withholdings, provided that they comply with the criteria established by the National Superintendence of Customs and Tax Administration (SUNAT).
Increased Tax Tax Unit A S/5,350 introduces significant changes that impact workers on the form of fourth and fifth category, as well as independent professionals who issue receipts for fees. This modification alters the conditions to exonerate the payment of the Income Tax, which favors those who receive income below the new established limit.
How much should the monthly and annual income be promoted for the exemption of income tax?
The Sunat It establishes that, as of 2025, the annual income threshold exempt from the Income Tax will be set at S/46.813. This amount covers both salaries and bonuses, which translates into a monthly income of S/3,901. This provision will especially benefit from fourth category workers and those who are in a mixed situation between fourth and fifth category, which will allow them significant saving in their monthly retentions.
How is income retention calculated in 2025 according to the amount of income?
The Peruvian tax system is based on progressive rates, which means that the income tax withholding percentage rises as the income. According to the projections by 2025, the rates that will be applied are 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%.
What are the benefits for taxpayers regarding income tax?
The self -employed workers They have the option of requesting the suspension of tax withholdings if their estimated annual income does not exceed S/46,813. This measure allows them to receive all of their income throughout the year, without early deductions, which represents a significant benefit for their cash flow.
The employers They are obliged to modify their retention systems in accordance with the recent regulations issued by the SUNAT. For their part, taxpayers must ensure that their deductions are calculated precisely. In case of detecting excesses in these deductions, they will have the option of requesting returns from the corresponding tax entity.
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Source: Larepublica
Alia is a professional author and journalist, working at 247 news agency. She writes on various topics from economy news to general interest pieces, providing readers with relevant and informative content. With years of experience, she brings a unique perspective and in-depth analysis to her work.
