Value of the Tax Unit (UIT) Applicable for 2026

Through Supreme Decree No. 301-2025-EF, published on December 17, 2025, the Executive Branch approved the value of the Tax Unit (UIT) applicable for fiscal year 2026.

For this period, the UIT has been set at S/ 5,500.00 (Five Thousand Five Hundred and 00/100 Peruvian Soles), which will serve as a reference for determining tax obligations, administrative penalties, and other legal parameters starting next year.

This adjustment is relevant for operators and companies, which should take the new UIT value into account when assessing their tax, regulatory, and compliance obligations.