UIT - Peruvian tax unit

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Term	Definition
UIT - Peruvian tax unit	The UIT, Unidad Impositiva Tributaria, is a reference unit set annually by the Peruvian Ministry of Economy (MEF) to determine taxes, penalties, fines, processing fees, deductions, and others. In 2026, 1 UIT is equivalent to S/ 5,500. Development of the UIT (Unidad Impositiva Tributaria) in Peru from 2008 to 2026 For example, the fine for traffic violations isn’t a fixed amount in Soles, but a percentage of an UIT. The fine for drunk driving is 1 UIT (or 100% of an UIT). So, if they catch you in 2026 you end up paying S/ 5,550, while the same traffic violation would have cost you S/ 5,350 the year before (2025) or only S/ 5,150 in 2024. Or the fine for overstaying your time as a tourist is not a fixed Soles amount but equals 0.1% of an UIT. So, for overstayed days in 2026 you have to pay a fine of S/ 5.50 for each day you overstayed, while overstayed days in 2025 cost S/ 5.35 or in 2024 S/ 5.15. Or Peruvian income tax, which is imposed on a scale of brackets of the income. For the first 5 UITs of your income per year you pay 8% income tax, for the amount above that up to 20 UITs 14%, for the amount above that up to 35 UITs 17%, for the amount above that up to 45 UITs 20% and for the amount above 45 UITs 30%. So, in 2026 you pay 8% tax on the first S/ 27,500 (5 UITs) of your income and then on the income above that up to S/ 110,000 (20 UITs) 14% and so on. Synonyms: UIT

Term

Definition

The UIT, Unidad Impositiva Tributaria, is a reference unit set annually by the Peruvian Ministry of Economy (MEF) to determine taxes, penalties, fines, processing fees, deductions, and others. In 2026, 1 UIT is equivalent to S/ 5,500.

UIT, Peruvian tax unit, from 2008 to 2026 — Development of the UIT (Unidad Impositiva Tributaria) in Peru from 2008 to 2026

For example, the fine for traffic violations isn’t a fixed amount in Soles, but a percentage of an UIT. The fine for drunk driving is 1 UIT (or 100% of an UIT). So, if they catch you in 2026 you end up paying S/ 5,550, while the same traffic violation would have cost you S/ 5,350 the year before (2025) or only S/ 5,150 in 2024.

Or the fine for overstaying your time as a tourist is not a fixed Soles amount but equals 0.1% of an UIT. So, for overstayed days in 2026 you have to pay a fine of S/ 5.50 for each day you overstayed, while overstayed days in 2025 cost S/ 5.35 or in 2024 S/ 5.15.

Or Peruvian income tax, which is imposed on a scale of brackets of the income. For the first 5 UITs of your income per year you pay 8% income tax, for the amount above that up to 20 UITs 14%, for the amount above that up to 35 UITs 17%, for the amount above that up to 45 UITs 20% and for the amount above 45 UITs 30%. So, in 2026 you pay 8% tax on the first S/ 27,500 (5 UITs) of your income and then on the income above that up to S/ 110,000 (20 UITs) 14% and so on.

Synonyms: UIT