The Ministry of Economy and Finance (MEF) has approved the new value of the Tax Tax Unit (UIT) for 2026, which will be set at S/ 5,500. This figure represents an increase of S/ 150 compared to the ITU of 2025, which was established at S/ 5,350. The new value will come into effect on January 1 and will be used as a reference index in various tax regulations.
Supreme Decree No. 301-2025-EF, which establishes this change, was published today in the official newspaper El Peruano. According to legal regulations, the figure has been determined taking into account the country’s macroeconomic assumptions, which reflects the evolution of the national economy and its impact on tax bases.
In recent years, ITU has experienced continuous growth. Since 2012, when it was at S/ 3,650, until 2025, the ITU has risen progressively, with annual increases that reflect inflation and other economic factors. This increase of S/ 150 by 2026 is part of this ascending pattern.
The UIT is a crucial amount in Peruvian tax legislation, since it is used to update and maintain constant tax bases, deductions, limits of allocation, and other key aspects of taxes. In addition, it serves as a reference for the application of sanctions, accounting obligations, and taxpayer records, among other formal uses.
The decision to raise the UIT was made in accordance with Rule XV of the Preliminary Title of the Single Ordered Text (TUO) of the Tax Code, which authorizes the MEF to update this value annually. This adjustment will impact companies and individuals that have tax obligations, since the value of the UIT directly influences tax calculations and other administrative processes.
This adjustment in the ITU for 2026 reflects the continuous adaptation of tax regulations to the economic evolution of the country, with the objective of maintaining the stability of the Peruvian tax system in the face of macroeconomic challenges.
