What is the UIT, and how much is it worth in 2026?
The UIT (Unidad Impositiva Tributaria) is the reference unit almost every Peruvian fine, fee and threshold is written in. For 2026 it is S/ 5,500, set by Supreme Decree 301-2025-EF of the Ministry of Economy and Finance.
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El Peruano
Checked 1 Oct 2026Next review 20 Dec 2026
What it is
The Unidad Impositiva Tributaria is a value in soles that the Peruvian State uses as a reference index. It was created for tax rules — the decree itself defines it as a reference index «en normas tributarias» — but today it appears in almost any norm that sets an amount: fines from Indecopi, Sunafil, municipalities, Osiptel and Migraciones; administrative fees; contracting caps; the thresholds that decide whether a business is a micro or small enterprise; income-tax deductions.
The Ministry of Economy and Finance (MEF) sets it by supreme decree each December for the following year. For 2026 that was Supreme Decree 301-2025-EF, published on 17 December 2025.
If you are new to Peru, this is the single number that unlocks every fine you will read about. A penalty described as “up to 2 UIT” is not a mystery once you know what one UIT is worth.
How much it is worth
| Year | Value | Norm |
|---|---|---|
| 2026 | S/ 5,500 | Decreto Supremo N.º 301-2025-EF |
| 2025 | S/ 5,350 | Decreto Supremo N.º 260-2024-EF |
| 2024 | S/ 5,150 | Decreto Supremo N.º 309-2023-EF |
The 2025 and 2024 values, and the decrees that set them, are taken from the official UIT table published by SUNAT, which also holds the full history. We read the 2026 decree directly in El Peruano.
Why fines are written in UIT
If a 2010 statute said “a fine of S/ 10,000”, by 2026 that figure would be worth much less in real terms and Congress would have to amend it every few years. Writing it as “up to 2 UIT” solves the problem: the fine updates itself every December without touching the law. It is indexation. That is why this site shows fines in UIT and converts them to soles at the current value.
Which year’s UIT applies to a fine
This is the question that confuses people most. The general rule is that the UIT in force on the date the penalty is imposed applies — not the year the conduct happened, and not the year you pay. We say this with care: “as a general rule”, because each sanctioning norm may provide otherwise, and that norm governs in each case. If you have a decision in hand, look for the date and the UIT value the authority used to convert.
How to read a band of “up to X UIT”
When a norm says an infraction is punished “with a fine of up to 50 UIT”, it is setting a ceiling, not a price. The authority grades the fine within that band. How Indecopi does this in consumer cases is explained on the page about minor, serious and very serious infractions.
Converting
Number of UIT × that year’s UIT value. For the 2026 value you can use this site’s calculator at /en/fine-calculator/. For earlier years, the table above or SUNAT’s official table.
When it changes
Every December. The decree for 2027 should appear in December 2026; this page will be reviewed then.
And SOAT’s coverage amounts, also set in UIT?
Peru’s mandatory traffic accident insurance (SOAT) uses the UIT to set its coverage amounts for death, disability and medical expenses, plus the fine for not having it. See SOAT: what it covers and what happens without it.
How to file
- Find the figure in UITIn the decision, the statute or the fine notice, look for the number followed by 'UIT'. That is the figure that matters; the soles amount is only its translation.
- Work out which year appliesAs a general rule, the year the fine was imposed. If in doubt, check the sanctioning norm: it governs.
- Multiply by that year's value2026: S/ 5,500. 2025: S/ 5,350. 2024: S/ 5,150. The full table is on SUNAT's site.
- Or use this site's calculatorEnter the number of UIT and get the amount in soles at the 2026 value.
What most people believe — and what the law says
The UIT is a tax you have to pay.
It is not a tax. It is a unit of measure: a figure in soles used as a reference to express fines, fees, deductions and thresholds. Nobody pays 'the UIT'.
The UIT is the same every year.
It changes every year. The Ministry of Economy and Finance sets it by supreme decree each December for the following year. It was S/ 5,150 in 2024, S/ 5,350 in 2025 and is S/ 5,500 in 2026.
If the fine says 'up to 50 UIT', they will charge me 50 UIT.
'Up to' is a ceiling, not a price. The authority grades the fine within the band according to the seriousness and circumstances of the case.
A fine from two years ago is paid at today's UIT.
As a general rule the UIT in force on the date the penalty was imposed applies. But the sanctioning norm for each case governs; read it before converting.
Frequently asked questions
Who sets the UIT value and when is it published?
Peru's Ministry of Economy and Finance (MEF) sets the UIT value by supreme decree every December, to take effect the following year. For 2026, it did so through Supreme Decree No. 301-2025-EF, published on December 17, 2025.
How much was the UIT in previous years compared to 2026?
The UIT was S/ 5,150 in 2024 (Supreme Decree No. 309-2023-EF) and S/ 5,350 in 2025 (Supreme Decree No. 260-2024-EF), compared to the S/ 5,500 in effect for 2026. The value rises each year, so always use the UIT for the year that applies to your case, not the current one.
What else is the UIT used for, besides fines?
The UIT is also used to set administrative fees, contracting caps, the thresholds that determine whether a business counts as micro or small, income tax deductions, and SOAT (mandatory traffic insurance) coverage amounts for death, disability, and medical expenses. It's the reference index the government uses in almost any rule that needs to express an amount in inflation-adjusted soles.
How do I convert a figure expressed in UIT into soles?
Multiply the number of UIT by the UIT value for the year that applies to your case (as a general rule, the year the sanction was imposed). You can use the site's calculator for the current value, or check SUNAT's official table for prior years.
The exact law
Decreto Supremo N.º 301-2025-EFArticle 1read
Supreme Decree approving the value of the Unidad Impositiva Tributaria for 2026
«Durante el año 2026, el valor de la Unidad Impositiva Tributaria (UIT) como índice de referencia en normas tributarias será de S/ 5 500,00»
Also searched as: what is a UIT in Peru · UIT value 2026 · what does UIT mean on a fine · how much is 1 UIT in soles · who sets the UIT · UIT peru tax unit explained · does the UIT change every year
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