Peru Income Tax (Impuesto a la Renta — Rentas de Trabajo)
Asked about Peru income tax (Impuesto a la Renta) for individuals — especially rentas de trabajo (4ta categoría independent services and 5ta categoría employment).
What this covers — Peru, 2025
- Required Inputs and Refusal Catalogue
- Transaction / Document Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Working Paper Template
- Document Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Peru Income Tax (Impuesto a la Renta — Rentas de Trabajo) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Peru accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Peru to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Peru →Depends on
About
Use this skill whenever asked about Peru income tax (Impuesto a la Renta) for individuals — especially rentas de trabajo (4ta categoría independent services and 5ta categoría employment). Trigger on phrases like "how much income tax do I pay in Peru", "Impuesto a la Renta", "Formulario Virtual 709", "renta anual", "recibos por honorarios", "cuarta categoría", "quinta categoría", "rentas de trabajo", "deducción 7 UIT", "deducción adicional 3 UIT", "suspensión de retenciones 4ta", "SUNAT income tax", "UIT", "tramos del impuesto", "renta neta", or any question about filing or computing Peruvian individual income tax. Also trigger when preparing or reviewing a Formulario Virtual N° 709, computing the 7-UIT and 20% deductions, or advising on monthly withholding and suspension. This skill covers the UIT-indexed progressive scale (8/14/17/20/30%), the 7-UIT and additional 3-UIT deductions, the 20% cap for 4ta categoría, withholding, suspension thresholds, FV 709 filing and the cronograma de vencimientos. ALWAYS read this skill before touching any Peru income tax work.
The full rule
The complete, step-by-step rules for Peru Income Tax (Impuesto a la Renta — Rentas de Trabajo) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Peru tax skills
Other Peru computations in the OpenAccountants library.