Freelance calculator
Freelance taxes in Peru: what you keep
How much does a freelancer keep in Peru? Enter your rate and see income tax, social security and other contributions under Cuarta categoría (recibos por honorarios), with 2026 rules and editable rates.
Income
That is $86,400 a year, $7,200 a month, before tax
Live rate, refreshed every few hours. Edit it if your bank uses another.
Gross income
PEN 297,254
PEN 24,771 per month
Total taxes and contributions
PEN 29,136
Effective rate: 9.8%
Net income (take-home)
PEN 268,118
PEN 22,343 per month
Where your money goes
You keep 90.2% of your gross income
| Item | Per year | Per month | % of gross |
|---|---|---|---|
| Gross income | PEN 297,254 | PEN 24,771 | 100% |
| Income tax (SUNAT) | −PEN 29,136 | −PEN 2,428 | 9.8% |
| Total taxes and contributions | −PEN 29,136 | −PEN 2,428 | 9.8% |
| Net income (take-home) | PEN 268,118 | PEN 22,343 | 90.2% |
Net per working hour: PEN 186.19/h
Rules used: Cuarta categoría (recibos por honorarios)
Fourth-category income: 20% deduction (cap 24 UIT), then 7 UIT, then the 8%–30% scale (UIT 2026 = S/ 5,500). Optionally the extra 3 UIT for documented spending on rent, professional fees, health and similar. Pension (ONP/AFP) is voluntary for independents. Exported services are exempt from IGV.
Tax year 2026 · Checked October 14, 2026 · Source: SUNAT
What this assumes
A single person with no dependents, no other income, no deductions beyond the ones named, and clients abroad, so VAT or sales tax is not charged. Rates are for the tax year shown.
This is an estimate for information, not tax advice. Rules change and depend on your situation: confirm with the tax authority or an accountant before you decide.
Example
At $60 an hour for 30 hours a week, a freelancer in Peru earns about PEN 297,254 a year before tax and keeps about PEN 268,118 (90%) after PEN 29,136 of taxes and contributions.
What is included
For the default regime the calculation covers: Income tax (SUNAT).
Tax regimes covered
- Cuarta categoría (recibos por honorarios)Fourth-category income: 20% deduction (cap 24 UIT), then 7 UIT, then the 8%–30% scale (UIT 2026 = S/ 5,500). Optionally the extra 3 UIT for documented spending on rent, professional fees, health and similar. Pension (ONP/AFP) is voluntary for independents. Exported services are exempt from IGV.
Frequently asked questions
- How much tax does a freelancer pay in Peru?
- In the example above the total is PEN 29,136, an effective rate of 10%. It changes with income, regime and deductions: use the calculator to test your own numbers.
- Which taxes does the calculator include for Peru?
- Income tax (SUNAT). Local rules and exemptions can add or remove items, so confirm with SUNAT.
- Is this calculator accurate?
- It applies the published 2026 rules for a single self-employed person. Real bills vary with deductions, regional rules, family situation and timing, so treat it as a planning estimate and confirm with a professional.
- Which currency are my earnings in?
- Most listings on SOJI pay in US dollars. Choose USD and the calculator converts to your local currency at the rate shown (you can edit it), then applies the local tax rules to the local amount.
- Why can I change the tax rates?
- Your situation may differ: another region, a special regime or a negotiated rate. Type any percentage and the net income updates straight away.
- Does it include VAT?
- No. If your clients are abroad, services are usually exempt or zero-rated, and VAT is not your income anyway. Check the rule for your country.