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UIT, minimum wage and the dollar rate: the units Peruvian law is written in
Argentina. For full detail on Argentina, go to The Argentine Thread.
Last verified: 2026-10-28 · Status: Changing
Most Peruvian thresholds, fines and fees are written in UIT (Unidad Impositiva Tributaria), a tax unit reset each year by supreme decree: S/ 5,500 in 2026, up from S/ 5,350 in 2025. Payroll rules are anchored to the minimum monthly wage (remuneración mínima vital), S/ 1,230 from 1 October 2026 with a second step to S/ 1,300 that needs a new decree in the first half of 2027; the family allowance is 10 percent of it. The sol floats: the reference rate for conversions is the banking system rate published by the SBS (S/ 3.452 selling on 27 October 2026), late taxes accrue 0.9 percent a month, and the BCRP policy rate has been 4.25 percent all of 2026.
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
| Tax unit (UIT), 2026 | 5500 PENDS 301-2025-EF, as of 2026-10-28 · in force |
|---|---|
| Tax unit (UIT), 2025 | 5350 PENDS 260-2024-EF, as of 2026-10-28 · repealed |
| Minimum monthly wage, private sector, from 1 October 2026 | 1230 PENDS 015-2026-TR art. 1.2, as of 2026-10-28 · in force |
| Minimum monthly wage until 30 September 2026 | 1130 PENDS 015-2026-TR art. 1.1, as of 2026-10-28 · repealed |
| Minimum monthly wage after the second step, subject to a 2027 decree | 1300 PENDS 015-2026-TR art. 1.2, as of 2026-10-28 · pending |
| Family allowance as share of minimum wage | 10 %Ley 25129 art. 1, as of 2026-10-28 · in force |
| Banking system selling rate, S/ per US$, 27 October 2026 | 3.452 PENBCRP series PD04640PD, as of 2026-10-27 · in force |
| Banking system buying rate, S/ per US$, 27 October 2026 | 3.446 PENBCRP series PD04639PD, as of 2026-10-27 · in force |
| BCRP monetary policy reference rate, October 2026 | 4.25 %BCRP series PD04722MM, as of 2026-10-28 · in force |
| Lima CPI inflation, 12 months to September 2026 | 4.55 %BCRP series PN01273PM, as of 2026-09-30 · in force |
| Moratory interest on late taxes in soles (TIM) | 0.9 % per monthRS 044-2021/SUNAT, as of 2026-10-28 · in force |
| Financial transactions tax (ITF) | 0.005 %TUO Ley 28194 art. 10, as of 2026-10-28 · in force |
| Amount above which payment means of the financial system are mandatory | S/ 2,000 or US$500 TUO Ley 28194 art. 3 and art. 4, as of 2026-10-28 · in force |
The rule
1. The value of the UIT for 2026 is S/ 5,500.
Example: 10 UIT = S/ 55,000; 1,700 UIT = S/ 9,350,000. / 1 UIT is about US$1,593; 1,700 UIT about US$2,708,575.Decreto Supremo Nº 301-2025-EF, as cited by SUNAT in Resolución de Superintendencia Nº 000016-2026/SUNAT, Art. 1 of DS 301-2025-EF; RS 000016-2026/SUNAT recitals, 2025-12-17 official text · verified 2026-10-28 · changed: UIT raised from S/ 5,350 in 2025 to S/ 5,500 for 2026 (DS 301-2025-EF).
Example: 10 UIT = S/ 55,000; 1,700 UIT = S/ 9,350,000. / 1 UIT is about US$1,593; 1,700 UIT about US$2,708,575.Decreto Supremo Nº 301-2025-EF, as cited by SUNAT in Resolución de Superintendencia Nº 000016-2026/SUNAT, Art. 1 of DS 301-2025-EF; RS 000016-2026/SUNAT recitals, 2025-12-17 official text · verified 2026-10-28 · changed: UIT raised from S/ 5,350 in 2025 to S/ 5,500 for 2026 (DS 301-2025-EF).
2. SUNAT publishes the UIT series with its legal basis: S/ 5,500 in 2026 (DS 301-2025-EF), S/ 5,350 in 2025 (DS 260-2024-EF), S/ 5,150 in 2024 (DS 309-2023-EF), S/ 4,950 in 2023 (DS 309-2022-EF) and S/ 4,600 in 2022 (DS 398-2021-EF).SUNAT, Índices y tasas: valores de la UIT, UIT table, 2025-12-17 official text · verified 2026-10-28
3. The minimum monthly wage of private sector workers rises by S/ 170 in two steps, from S/ 1,130 to S/ 1,300. The first step of S/ 100 sets it at S/ 1,230 from 1 October 2026; the second step of S/ 70 is to be set by a supreme decree issued during the first half of 2027.
Cost to do it: S/ 1,230 a month minimum wage, before EsSalud at 9 percent and statutory bonuses.
Example: S/ 1,230 a month; annual base pay of 12 months is S/ 14,760. / About US$356 a month, about US$4,276 a year of base pay.Decreto Supremo Nº 015-2026-TR, Art. 1.1 and art. 1.2, 2026-09-28 official text · verified 2026-10-28 · changed: Minimum wage from S/ 1,130 to S/ 1,230 on 1 October 2026; S/ 1,300 pending a 2027 decree.
Cost to do it: S/ 1,230 a month minimum wage, before EsSalud at 9 percent and statutory bonuses.
Example: S/ 1,230 a month; annual base pay of 12 months is S/ 14,760. / About US$356 a month, about US$4,276 a year of base pay.Decreto Supremo Nº 015-2026-TR, Art. 1.1 and art. 1.2, 2026-09-28 official text · verified 2026-10-28 · changed: Minimum wage from S/ 1,130 to S/ 1,230 on 1 October 2026; S/ 1,300 pending a 2027 decree.
4. Private sector workers whose pay is not set by collective bargaining and who support one or more children under 18 (or older children in higher education, up to six years after turning 18) receive a family allowance equal to 10 percent of the minimum legal income.
Example: 10 percent of S/ 1,230 is S/ 123 a month from October 2026. / About US$35.63 a month.Ley Nº 25129, Art. 1 and art. 2, 1989-12-06 official text · verified 2026-10-28
Example: 10 percent of S/ 1,230 is S/ 123 a month from October 2026. / About US$35.63 a month.Ley Nº 25129, Art. 1 and art. 2, 1989-12-06 official text · verified 2026-10-28
5. SUNAT sets the moratory interest rate (TIM) for the taxes it administers; interest accrues daily at the monthly TIM divided by thirty. SUNAT's table shows 0.9 percent a month for taxes in soles from 1 April 2021 (RS 044-2021/SUNAT).
Example: S/ 100,000 unpaid for 10 days accrues S/ 300 (0.9 percent divided by 30, times 10). / About US$28,969 unpaid accrues about US$86.91.TUO del Código Tributario (Decreto Supremo Nº 133-2013-EF); SUNAT TIM table, Art. 33, 2021-03-31 official text · verified 2026-10-28
Example: S/ 100,000 unpaid for 10 days accrues S/ 300 (0.9 percent divided by 30, times 10). / About US$28,969 unpaid accrues about US$86.91.TUO del Código Tributario (Decreto Supremo Nº 133-2013-EF); SUNAT TIM table, Art. 33, 2021-03-31 official text · verified 2026-10-28
6. The Central Reserve Bank's purpose is to preserve monetary stability; it regulates money and credit, manages international reserves and reports regularly on national finances, and it may not lend to the Treasury except by buying Treasury securities in the secondary market within the limit of its organic law.Constitución Política del Perú de 1993, Art. 84, 1993-12-30 official text · verified 2026-10-28
7. Obligations paid in money for more than S/ 2,000 or US$500 must be paid through payment means of the financial system (deposits, transfers, cards, checks and similar), even if split into smaller partial payments; money loans of any amount, and payments of 3 UIT (S/ 16,500 in 2026) or more to create or transfer rights over real estate or vehicles or to acquire, increase or reduce an interest in a company's capital, must also use them. The ITF rate is 0.005 percent of the value of each taxed operation.
Example: A S/ 1,000,000 transfer bears S/ 50 of ITF. / About US$289,687 moved, about US$14.48 of ITF.TUO de la Ley Nº 28194 (Decreto Supremo Nº 150-2007-EF), as amended by Decreto Legislativo Nº 1529 and Ley Nº 29667, Art. 3, art. 4 and art. 10, 2022-03-03 official text · verified 2026-10-28
Example: A S/ 1,000,000 transfer bears S/ 50 of ITF. / About US$289,687 moved, about US$14.48 of ITF.TUO de la Ley Nº 28194 (Decreto Supremo Nº 150-2007-EF), as amended by Decreto Legislativo Nº 1529 and Ley Nº 29667, Art. 3, art. 4 and art. 10, 2022-03-03 official text · verified 2026-10-28
| Year | UIT | Decree | 10 UIT | 1,700 UIT | 1 UIT in USD |
|---|---|---|---|---|---|
| 2026 | S/ 5,500 | DS 301-2025-EF | S/ 55,000 | S/ 9,350,000 | US$1,593 |
| 2025 | S/ 5,350 | DS 260-2024-EF | S/ 53,500 | S/ 9,095,000 | US$1,550 |
| 2024 | S/ 5,150 | DS 309-2023-EF | S/ 51,500 | S/ 8,755,000 | US$1,492 |
| 2023 | S/ 4,950 | DS 309-2022-EF | S/ 49,500 | S/ 8,415,000 | US$1,434 |
| 2022 | S/ 4,600 | DS 398-2021-EF | S/ 46,000 | S/ 7,820,000 | US$1,333 |
| 2021 | S/ 4,400 | DS 392-2020-EF | S/ 44,000 | S/ 7,480,000 | US$1,275 |
| 2020 | S/ 4,300 | DS 380-2019-EF | S/ 43,000 | S/ 7,310,000 | US$1,246 |
UIT by year as published by SUNAT, with common multiples. USD at S/ 3.452 (27 October 2026) for all years, for orientation only.
| Unit | Value | Source |
|---|---|---|
| UIT 2026 | S/ 5,500 | DS 301-2025-EF; SUNAT |
| Minimum monthly wage | S/ 1,230 (S/ 1,300 pending) | DS 015-2026-TR |
| Family allowance | S/ 123 (10 percent of minimum wage) | Ley 25129 |
| SBS selling rate, 27 Oct 2026 | S/ 3.452 per US$ | BCRP PD04640PD |
| SBS buying rate, 27 Oct 2026 | S/ 3.446 per US$ | BCRP PD04639PD |
| BCRP policy rate | 4.25 percent (January to October 2026) | BCRP PD04722MM |
| Lima CPI, 12 months | 4.55 percent (September 2026) | BCRP PN01273PM |
| TIM, soles | 0.9 percent a month | SUNAT; RS 044-2021/SUNAT |
| ITF | 0.005 percent | TUO Ley 28194 art. 10 |
Figures that recur across this guide, as of 28 October 2026.
Worked example
- A fine of 50 percent of the UIT is S/ 2,750 in 2026 and was S/ 2,675 in 2025; at S/ 3.452 that is about US$797.
- A full time minimum wage worker hired in November 2026 costs at least S/ 1,230 plus S/ 110.70 of EsSalud (9 percent) a month, S/ 1,340.70 or about US$388.38, before gratificaciones, CTS and vacations.
- Converting a US$250,000 capital contribution at the 27 October 2026 buying rate of S/ 3.446 gives S/ 861,500.
Step by step
- Update every threshold in contracts, policies and systems that is expressed in UIT each January when the new UIT decree appears.
- Reprice payroll for the S/ 1,230 minimum wage and the S/ 123 family allowance from October 2026, and budget the S/ 1,300 step once the 2027 decree is issued.
- Use the SBS rate published by the BCRP for orientation and check which rate (buying or selling, date) the specific tax or accounting rule requires.
- Route payments above S/ 2,000 or US$500, all loans and capital contributions of 3 UIT or more through the financial system so they remain deductible and creditable, and budget the 0.005 percent ITF.
Common traps
- UIT based fines and thresholds change every January; a figure quoted in soles from an older document is usually stale.
- The minimum wage second step to S/ 1,300 is not yet law; it depends on a supreme decree in the first half of 2027 (DS 015-2026-TR art. 1.2).
- The family allowance follows the minimum wage, so it rises automatically when the minimum wage rises (Ley 25129 art. 1).
- The sol floats daily; buying and selling rates differ (S/ 3.446 and S/ 3.452 on 27 October 2026), so state in contracts which rate and date apply.
- Argentina: Peru has a single floating market rate and the Constitution guarantees free holding and disposal of foreign currency (art. 64); for the Argentine side of a peso and sol flow see The Argentine Thread guide.
Sources
- SUNAT, valores de la UIT
- Resolución de Superintendencia Nº 000016-2026/SUNAT (cites DS 301-2025-EF, UIT S/ 5,500)
- Decreto Supremo Nº 015-2026-TR, gob.pe page and PDF
- MTPE Compendio de normas laborales (Ley 25129)
- SUNAT TIM table
- TUO del Código Tributario, SUNAT
- TUO Ley 28194 (ITF and payment means), SUNAT
- BCRP statistics, SBS selling rate PD04640PD
- BCRP statistics, policy rate PD04722MM
- BCRP statistics, Lima CPI 12 months PN01273PM
- Constitución Política del Perú 1993, Congreso
Related pages
- start/start-here
- start/tax-and-compliance-calendar
- labor/minimum-wage
- fx/fx-market-and-exchange-rate
- fx/bank-payments-and-itf
- macro/economy-at-a-glance
- Live dashboard
- /country/peru/
- https://theargentinethread.com/guide/
Related: Peru country profile · live dashboard · central bank and release calendar · our posts on X
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