What tax regime should I choose?




If you are a natural or legal person who owns or is about to start a business, you must be registered in any of the categories of tax regimes offered by Sunat.

The tax regimes define the way in which the taxes will be paid and what the payment levels will be. Depending on the type and size of the company, you can opt for one or another scheme.


In Peru there are four tax regimes:

  • New Single Simplified Regime (NRUS),
  • Special Income Tax Regime (RER),
  • MYPE Tax Regime (RMT) and
  • General Regime (RG)

Next, we present each of them so that you can evaluate which of all is the best for you.


New Single Simplified Regime (NRUS)

Natural persons with a small business, such as a bodega, market stall, shoe store, retail business, restaurant, hairdresser, or other, who only issue sales receipts, are eligible to apply for the NRUS.

As a benefit of this regime, there is no obligation to make the annual income tax return and also, to calculate your single monthly payment you must consider your income or purchases for the month and place yourself in one of these categories:

  • Category 1: income or purchases up to S/ 5,000.00. The fee is S/ 20.00.
  • Category 2: income or purchases up to S/ 8,000.00. The fee is S/ 50.00.

Example: if you registered your toy store with the NRUS and per month you had income of s/ 3,000, you only have to pay the fee of s/ 20.00 and in this way you are exempt from other taxes, such as IGV.


Special Income Tax Regime (RER)

This tax regime includes natural persons with businesses and legal entities that obtain income from commercial or industrial activities, as well as service activities.



  • Annual income: s/ 525,000
  • Payment vouchers that you can issue: Invoice, receipt and all others allowed
  • Workers: 10 per shift
  • Annual Affidavit – Income: No


MYPE Tax Regime (RMT)

It is a regime designed specifically for micro and small entities with the aim of promoting their growth. The MYPE Tax Regime (RMT) requires simpler conditions regarding compliance with its tax obligations.



  • Annual income: Net income that does not exceed 1700 UIT in the taxable year (projected or from the previous year)
  • Payment vouchers that you can issue: Invoice, receipt and all others allowed
  • Workers: unlimited
  • Annual Affidavit – Income: Yes


General Regime (RG)

It is aimed at medium and large companies (people with business or legal entities) that generate third-category income, also at associations of any profession, art, science or trade and any other profit or income obtained by legal entities. In this scheme there is no income limit.



  • Annual income: unlimited
  • Workers: unlimited
  • Annual Affidavit – Income: Yes


Source: Consulting

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