Peru Impuesto a la Renta Empresas & MYPE Tributario Calculator
Calculate corporate income tax in Peru under SUNAT regulations. Computes statutory obligations under the Regimen MYPE Tributario (10% rate on the first 15 UIT of net taxable profit, 29.5% on excess) and the Regimen General (flat 29.5%).
SUNAT Corporate Tax Assessment
S/ 380,000.00
Total turnover
S/ 130,000.00
Taxable net profit
S/ 23,286.25
Eff. Rate: 17.91%
S/ 106,713.75
Retained after taxes
| Statutory Step | SUNAT Calculation Rule | Amount (PEN S/) |
|---|---|---|
| Total Net Commercial Revenue | Reported turnover | S/ 380,000.00 |
| Less: Deductible Operating Costs & Expenses | Cost of sales & operational expenses | -S/ 250,000.00 |
| Less: Statutory 15% Worker Participation | Deductible labor profit distribution | S/ 0.00 |
| Renta Neta Imponible (Tax Base) | Base subject to statutory rate scale | S/ 130,000.00 |
| Tier 1: First 15 UIT (Up to S/ 77,250) @ 10% | 10% on initial 15 UIT RMT bracket | S/ 7,725.00 |
| Tier 2: Excess over 15 UIT @ 29.5% | 29.5% on S/ 52,750.00 excess | S/ 15,561.25 |
| Total SUNAT Impuesto a la Renta Annual Due | Regimen MYPE Tributario (10% / 29.5%) | S/ 23,286.25 |
Corporate Taxation & MYPE Tributario in Peru
Under the Decreto Legislativo N° 1269 and the Ley del Impuesto a la Renta:
Regimen MYPE Tributario (RMT)
Available to companies with net annual revenues not exceeding 1,700 UIT (S/ 8,755,000 PEN). Taxable net profit is split into two brackets:
• First 15 UIT (S/ 77,250): Taxed at an ultra-low rate of 10.0%.
• Excess over 15 UIT: Taxed at the standard rate of 29.5%.
Regimen General (29.5%)
Applies to large enterprises or companies exceeding 1,700 UIT in revenues. Tax is levied at a flat 29.5% on net taxable profit. Payments on account are made monthly based on a coefficient or 1.5% of net revenues.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.