Tools
Peru fourth-category income
The regime for freelancers in Peru (not Nuevo RUS). 8% withheld on receipts above PEN 1,500, with an option to suspend withholding.
The Nuevo RUS (NRUS) excludes independent professionals who provide services. The freelance regime is fourth-category income, not NRUS.
Honorarium receipt
8% withheld on each receipt above PEN 1,500.00. An annual return is required if gross annual income exceeds 7 UIT (PEN 38,500.00 in 2026).
Estimated withholding
Reference figures for 2026.
8% withholding
PEN 160.00
Gross
PEN 2,000.00
Net
PEN 1,840.00
If you expect not to exceed PEN 48,125.00 for the year, you can ask SUNAT to suspend withholding.
Source
Renta 4ta Categoría 2026 — límites SUNAT. The annual return allows a deemed expense deduction of 20% of gross income (capped at 24 UIT). This is not tax advice; confirm with a local accountant.