The Executive published supreme decree 301-2025-EF through which the value of the Tax Tax Unit (UIT) is raised from S/5,350 to S/5,500. This new amount will come into effect as of January 1 of next year, and will serve as a reference index in tax regulations.
It should be noted that the value of the ITU increases every year. Thus, when in 2015 it was S/3,850, in 2016 it rose to S/3,950, in 2017 to S/4,050, in 2018 to S/4,150 and in 2019 to S/4,200. Meanwhile, in 2020 the increase to S/4,300, in 2021 to S/4,400, in 2026 to S/4,600, in S/2023 to S/4,950 and in 2016 to S/5,150
In addition, the amount, which is established by the Ministry of Economy and Finance and applies throughout the year, is calculated according to a series of macroeconomic elements, such as inflation.
IMPACT OF INCREASE IN ITU
The professor and finance expert at the Pacífico Business School, Jorge Carrillo, pointed out that the increase in the ITU has various effects on personal and family finances. For example, in the case of payroll workers, they will pay less income tax on their salaries.
“For a gross monthly salary of S/3,000, the annual income tax savings will be S/84. For a gross monthly salary of S/5,000, the annual income tax savings will be S/192,” he explained. He indicated that he is raising the monthly gross salary limit (on the payroll) to avoid paying income tax, which in 2025 is S/2,675 and for 2026 it will be S/2,750.
In the case of independent workers who issue receipts for fees, the maximum annual issuance amount to not pay these taxes will increase from S/46,813 to S/48,125. The personal expense limit to request a refund of earned income tax (4th and 5th category), which is 3 UIT, increases from S/16,050 to S/16,500.
On the other hand, the value of administrative fines will increase and also the cost of judicial processes and other procedures before the State. Regarding the property tax and alcabala, people will pay less, since the brackets and rates are based on the ITU.
“The sales limit to be considered a “microenterprise” is 150 UIT, so this value increases from S/802,500 to S/825,000. The same occurs with the “small company”, whose maximum income limit is 1,700 UIT, increasing from S/9,095,000 to S/9,350,000,” he added.
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