No receipt withholding does not always mean no monthly payment
A PEN 3,000 receipt paid by a withholding agent, without an applicable suspension, has PEN 240 withheld and leaves PEN 2,760 net. The 8% applies to the entire receipt, not just the portion above PEN 1,500.
Four receipts of PEN 1,500 each have no individual withholding. If all four are collected in the same month, they total PEN 6,000 and can lead to a PEN 480 payment on account, without an effective suspension or other withholding. That is why the calculator separates the receipt from the month.
Formulas and 2026 thresholds
Withholding = gross × 8%, if gross > PEN 1,500, the payer is an agent and no suspension applies. Net = gross − withholding.
If fourth + fifth income exceeds PEN 4,010 and no suspension applies: estimated payment = max(0; collected fourth-category income × 8% − this month's fourth-category withholding).
Fifth-category income is included for the threshold but is not taxed again at 8%. With PEN 3,000 of fourth-category income and PEN 2,000 of fifth-category income, no fourth-category withholding and no suspension, the estimated payment is PEN 240, not PEN 400.
| Case without suspension | Receipt withholding | Net receipt | |---|---:|---:| | PEN 1,500, agent client | PEN 0 | PEN 1,500 | | PEN 1,500.01, agent client | PEN 120.00 | PEN 1,380.01 | | PEN 3,000, agent client | PEN 240 | PEN 2,760 | | PEN 3,000, non-agent client | PEN 0 | PEN 3,000 |
Estimates use two decimal places. Follow SUNAT's form validation and rounding when filing or paying. A zero balance does not certify that you have no filing obligation, and the tool does not calculate a refundable credit.
Suspension: only with an applicable authorization
For the ordinary 2026 case, SUNAT lists projected annual income of PEN 48,125 and a monthly threshold of PEN 4,010. Being below the threshold is not an authorization: you must apply. The certificate takes effect the next calendar day after it is granted. If changes in income require resuming payments or withholding, do not keep the suspension box checked.
Do not use PEN 48,125 for directors' fees: different rules apply. This tool excludes directors' fees, CAS, non-residents and business activities. It also excludes annual income tax with deductions and progressive rates.
Frequently asked questions
No. The threshold includes PEN 1,500. Above that amount, if the payer is an agent and no effective suspension applies, 8% of the whole receipt is withheld.
Yes. For example, four collected receipts of PEN 1,500 total PEN 6,000. Without an applicable suspension or withholding, the estimated payment on account is PEN 480.
No. It is an advance. Annual tax has deductions and progressive rates; this tool does not calculate the annual return or grant a withholding suspension.
Sources and related tools
Sources checked September 7, 2026: SUNAT: filing and payment, withholding suspension, and fourth-category income. Informational estimate; confirm your circumstances with SUNAT or a qualified professional.
For payroll employment, use Peru fifth-category income tax. Employment withholding uses different rules from freelance receipts.