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Tax and compliance calendar for a company in Peru

Last verified: 2026-10-28 · Status: Stable

Peru's monthly tax calendar is set by SUNAT under a standing resolution (RS 281-2022/SUNAT): each month's IGV, income tax advance, withholdings, ITF and the PLAME payroll return (EsSalud, ONP and wage withholding) fall due on a business day of the following month that depends on the last digit of the RUC. The annual income tax return for 2025 was due between 26 March and 13 April 2026 for companies with 2024 net income above 1,700 UIT, and between 27 May and 10 June 2026 for smaller businesses covered by Ley 31940; the annual shareholders' meeting must be held within three months of year end. Payroll adds CTS deposits in the first 15 days of May and November, gratificaciones in the first half of July and December, and profit sharing within 30 days after the annual return deadline; late tax payments accrue 0.9 percent a month (TIM).

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026 and shown in the Banco Central de Reserva del Perú statistics series PD04640PD. Amounts set in US dollars by law are quoted as written. Conversions are for orientation only.

Key facts

Monthly tax deadlines set by last digit of RUC	Yes RS 281-2022/SUNAT Annex I, as of 2026-10-28 · in force
Annual income tax return FY2025, general schedule, last date (Buenos Contribuyentes)	2026-04-13 dateRS 000386-2025/SUNAT, as of 2026-10-28 · in force
Moratory interest on late taxes in soles (TIM)	0.9 % per monthCódigo Tributario art. 33; RS 044-2021/SUNAT, as of 2026-10-28 · in force
Fine for not filing a determinative return on time, companies	1 UITCódigo Tributario art. 176 num. 1, Table I, as of 2026-10-28 · in force
EsSalud employer contribution	9 %Ley 26790 art. 6 a), as of 2026-10-28 · in force
ONP employee pension contribution	13 %ONP gob.pe sheet, as of 2026-10-28 · in force
Annual shareholders' meeting after year end	3 monthsLey 26887 art. 114, as of 2026-10-28 · in force
Legal reserve allocation of distributable profit	10 %Ley 26887 art. 229, as of 2026-10-28 · in force
Profit sharing payment after annual return deadline	30 daysDL 892 art. 6, as of 2026-10-28 · in force

The rule

1. SUNAT sets, for 2023 and later years, the schedule for filing and paying monthly taxes, instalments, monthly advance payments and withheld or collected taxes, and the ITF, in business days. Taxpayers file and pay by the dates in Annex I according to the last digit of the RUC; digits 0 and 1 each have their own date and the others are grouped in pairs (2 and 3, 4 and 5, 6 and 7, 8 and 9). Good taxpayers (Buenos Contribuyentes) use the last column.
Example: A company whose RUC ends in 7 files and pays its October 2026 taxes by 20 November 2026.Resolución de Superintendencia Nº 281-2022/SUNAT (published 24 December 2022), Annex I, Art. 1, art. 3, art. 4 and art. 5, 2022-12-24 official text · verified 2026-10-28

2. The 2026 published schedule includes the deadlines for paying the Impuesto a las Transacciones Financieras (ITF) and runs from 16 February 2026 (January period, digit 0) to 26 January 2027 (December period, Buenos Contribuyentes).SUNAT, Cronograma de obligaciones mensuales, ejercicio 2026 (Annex I of RS 281-2022/SUNAT), Table and note (*), 2022-12-24 official text · verified 2026-10-28

3. The PLAME electronic payroll return (Form 0601) is filed through SUNAT, which receives it for the Ministry of Labor; the employee pension contribution of 13 percent for workers in the national system (ONP) is withheld by the employer and declared and paid monthly through PLAME.
Example: On a monthly wage of S/ 4,000 the employer withholds S/ 520 for ONP and pays it with the PLAME return. / About US$1,159 of wage and US$151 withheld.Decreto Supremo Nº 018-2007-TR art. 3; ONP information sheet on gob.pe; Resolución de Superintendencia Nº 000016-2026/SUNAT (PLAME version for the 2026 UIT), DS 018-2007-TR art. 3, 2007-08-28 official text · verified 2026-10-28

4. Employers pay a health contribution to EsSalud of 9 percent of the remuneration of active workers.
Example: On a S/ 4,000 wage the employer pays S/ 360 to EsSalud on top of the wage. / About US$104 a month.Ley Nº 26790 (Ley de Modernización de la Seguridad Social en Salud), Art. 6 a), 1997-05-17 official text · verified 2026-10-28

5. The annual income tax and ITF return for fiscal year 2025 under the general schedule (businesses with 2024 net income above 1,700 UIT, those that started in 2025, members of economic groups under Ley 31112 and others outside Ley 31940) was due from 26 March 2026 (RUC digit 0) to 10 April 2026 (digit 9), and 13 April 2026 for Buenos Contribuyentes. Individuals and MYPE within Ley 31940 (2024 net income up to 1,700 UIT) had from 27 May to 9 June 2026, and 10 June 2026 for Buenos Contribuyentes.Resolución de Superintendencia Nº 000386-2025/SUNAT, Annex (general schedule and Ley 31940 schedule), 2025-12-29 official text · verified 2026-10-28

6. Late payment of taxes accrues moratory interest daily from the day after the due date until payment, at the daily TIM, which is the monthly TIM divided by thirty. SUNAT sets the TIM for the taxes it administers; for taxes in soles it is 0.9 percent a month, in force since 1 April 2021 (RS 044-2021/SUNAT).
Cost to do it: S/ 90.00 of interest on S/ 10,000 paid 30 days late (0.9 percent divided by 30, times 30 days), about US$26.07.
Example: S/ 10,000 of IGV paid 30 days late costs S/ 90.00 in interest, before any fine. / About US$2,897 of tax and US$26.07 of interest.TUO del Código Tributario (Decreto Supremo Nº 133-2013-EF), as amended by Decreto Legislativo Nº 969; SUNAT TIM table, Art. 33, 2006-12-24 official text · verified 2026-10-28

7. Failing to file a return that determines the tax due within the deadline is an infraction; for companies earning business income (Table I) the fine is 1 UIT, and failing to file other returns or communications on time is fined at 30 percent of the UIT or 0.6 percent of net income.
Cost to do it: 1 UIT = S/ 5,500 in 2026 (about US$1,593) for a late determinative return, before any reductions.TUO del Código Tributario (Decreto Supremo Nº 133-2013-EF), Table I, Art. 176 num. 1 and num. 2; Table I, 2016-12-20 official text · verified 2026-10-28

8. The general shareholders' meeting must meet at least once a year within three months after the end of the fiscal year to approve management and the financial statements, decide on the application of profits, elect directors where needed and appoint or delegate the appointment of external auditors.
Example: For a calendar year company the meeting approving the 2026 accounts must be held by 31 March 2027.Ley Nº 26887 (Ley General de Sociedades), Art. 114, 1997-12-09 official text · verified 2026-10-28

9. At least ten percent of distributable profit of each year, after income tax, must go to a legal reserve until it equals one fifth of the capital.
Example: With capital of S/ 100,000 and distributable profit of S/ 50,000, at least S/ 5,000 goes to the reserve until it reaches S/ 20,000.Ley Nº 26887 (Ley General de Sociedades), Art. 229, 1997-12-09 official text · verified 2026-10-28

10. CTS deposits are made in May and November for the semesters ending in April and October, within the first fifteen calendar days of those months; if the last day is a holiday the deposit can be made on the next business day.TUO DL 650, Ley de Compensación por Tiempo de Servicios (Decreto Supremo Nº 001-97-TR), Art. 21 and art. 22, 1997-03-01 official text · verified 2026-10-28

11. The Fiestas Patrias and Christmas gratificaciones are paid in the first half of July and December; the deadline cannot be changed by agreement of the parties.Ley Nº 27735 and its regulation Decreto Supremo Nº 005-2002-TR, Ley 27735 art. 5; DS 005-2002-TR art. 4, 2002-05-28 official text · verified 2026-10-28

12. Workers' share in profits is distributed within thirty calendar days after the legal deadline for filing the annual income tax return; amounts not paid then accrue interest after a written demand.
Example: For a company with RUC digit 3 whose 2025 return was due on 31 March 2026, the profit share was payable by 30 April 2026.Decreto Legislativo Nº 892, Art. 6, 1996-11-11 official text · verified 2026-10-28

13. Domiciled companies registered in the RUC from 1 January 2025 to 30 November 2026 file the beneficial owner return with the November 2026 period, that is by the December 2026 monthly due date for their RUC digit; companies with 2024 net income up to 10 UIT also file with the November 2026 period.
Example: RUC ending in 0: due 17 December 2026; ending in 8 or 9: 24 December 2026.Resolución de Superintendencia Nº 000168-2025/SUNAT, Art. 3 a), 2025-05-26 official text · verified 2026-10-28

Tax period	0	1	2 and 3	4 and 5	6 and 7	8 and 9	Buenos Contribuyentes
January 2026	16 Feb	17 Feb	18 Feb	19 Feb	20 Feb	23 Feb	24 Feb
February 2026	16 Mar	17 Mar	18 Mar	19 Mar	20 Mar	23 Mar	24 Mar
March 2026	17 Apr	20 Apr	21 Apr	22 Apr	23 Apr	24 Apr	27 Apr
April 2026	18 May	19 May	20 May	21 May	22 May	25 May	26 May
May 2026	15 Jun	16 Jun	17 Jun	18 Jun	19 Jun	22 Jun	23 Jun
June 2026	15 Jul	16 Jul	17 Jul	20 Jul	21 Jul	22 Jul	24 Jul
July 2026	18 Aug	19 Aug	20 Aug	21 Aug	24 Aug	25 Aug	26 Aug
August 2026	15 Sep	16 Sep	17 Sep	18 Sep	21 Sep	22 Sep	23 Sep
September 2026	16 Oct	19 Oct	20 Oct	21 Oct	22 Oct	23 Oct	26 Oct
October 2026	16 Nov	17 Nov	18 Nov	19 Nov	20 Nov	23 Nov	24 Nov
November 2026	17 Dec	18 Dec	21 Dec	22 Dec	23 Dec	24 Dec	28 Dec
December 2026	18 Jan 2027	19 Jan 2027	20 Jan 2027	21 Jan 2027	22 Jan 2027	25 Jan 2027	26 Jan 2027

Monthly obligations 2026 (IGV, income tax advances, withholdings, ITF, PLAME): due date by last digit of the RUC, from SUNAT's published Annex I of RS 281-2022/SUNAT.

When	Obligation	Legal basis
By 31 March	Annual shareholders' meeting approving the prior year's accounts	Ley 26887 art. 114
26 March to 13 April 2026 (FY2025, larger companies)	Annual income tax and ITF return and balance payment	RS 000386-2025/SUNAT
27 May to 10 June 2026 (FY2025, Ley 31940 MYPE)	Annual income tax return for smaller businesses	RS 000386-2025/SUNAT; Ley 31940
Within 30 days after the annual return deadline	Pay workers' profit share	DL 892 art. 6
1 to 15 May and 1 to 15 November	CTS deposits	DS 001-97-TR art. 22
1 to 15 July and 1 to 15 December	Gratificaciones	Ley 27735 art. 5
17 to 28 December 2026	Beneficial owner return for companies with RUC from 2025 to 30 November 2026 (November period)	RS 000168-2025/SUNAT art. 3
Monthly	PLAME, EsSalud 9 percent, ONP 13 percent withheld	DS 018-2007-TR; Ley 26790 art. 6

Annual and payroll dates for a calendar year company (sources in the rules above).

Worked example

RUC ending in 5: November 2026 taxes and PLAME are due 22 December 2026; December 2026 taxes are due 21 January 2027.
S/ 10,000 of tax paid 30 days late accrues S/ 90.00 of TIM (about US$26.07); filing the return itself late adds a fine of 1 UIT, S/ 5,500 (about US$1,593), before reductions.
Payroll on a S/ 4,000 monthly wage: S/ 360 of EsSalud paid by the employer and S/ 520 of ONP withheld from the worker (if in the national system), both through PLAME; about US$104 and US$151.

Step by step

Find the last digit of the RUC and copy that column of the monthly schedule into the company calendar for the whole year.
Close the month's sales and purchase records, then file the monthly IGV and income tax advance return and the PLAME by the digit date.
Before 31 March, have the board or managers prepare the annual report and financial statements and call the annual meeting.
Check whether 2024 or the prior year's net income exceeded 1,700 UIT to know which annual return schedule applies.
Calculate and pay the profit share within 30 days after the annual return deadline.
Diary the CTS deposits (May, November) and gratificaciones (July, December) with their 15 day windows.
Prepare the beneficial owner return for the November 2026 period if the RUC was issued in 2025 or 2026.

Common traps

Deadlines are fixed in business days, so the calendar date for the same RUC digit moves from month to month (15 to 18 for digit 0 in 2026); read the official table rather than assuming a fixed day (RS 281-2022/SUNAT art. 2).
Good taxpayer status moves deadlines to the last column only while the status is held (RS 281-2022/SUNAT art. 4).
Moratory interest runs daily from the day after the deadline, and it is charged even if the return was filed on time (Código Tributario art. 33).
The annual return schedule depends on prior year income measured in UIT and on group membership, not on company size by headcount (RS 000386-2025/SUNAT).
The gratificaciones deadline cannot be moved by contract (DS 005-2002-TR art. 4).
Do not skip the annual meeting because the company is wholly owned by a group: Ley 26887 art. 114 applies to every S.A. and S.A.C.

Sources

← The first 90 days in Peru: from foreign documents to the first monthly filingsReform tracker: what changed in Peruvian business law in 2025 and 2026 and what is still pending →

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