Peruvian workers who believe they overpaid their taxes in 2025 will be able to file for a refund starting March 31, 2026, according to a Sunat specialist. The announcement comes as many taxpayers prepare to navigate the annual income tax process.
Pamela Caballero, a specialist with Peru’s tax agency, Sunat, explained that Form 709 will be available beginning on that date for individuals to submit their annual income tax returns and request a refund if applicable. Sunat will also craft personalized files available to taxpayers, detailing their income, expenses, and any credits or overpayments.
Taxpayers can complete their tax declaration and refund request online. Once submitted, Caballero estimates refunds will be processed within 45 business days, though often much faster – potentially within two weeks.
“It is crucial to have updated contact information, such as your cell phone number and email address,” Caballero added. “And check your electronic inbox, as the resolution of the refund will arrive there.”
Automatic Tax Refunds Also Available
Even if a worker doesn’t proactively file a request, Sunat may automatically issue a refund. The agency initiates these automatic refunds after the deadline for annual tax declarations has passed.
For individuals, the deadline for submitting declarations is between May 27 and June 10, 2026. “From June 11, the automatic refunds begin,” Caballero said. “It is important to correctly register your Interbank Account Code (CCI) so that Sunat can make the deposit. Many people have a balance in their favor, but do not have their CCI updated, and the refund cannot be processed.”
Eligible Expenses for Tax Refunds
Taxpayers can reduce their tax liability by claiming deductions for certain expenses, up to a maximum of three UIT (Tax Unit). These expenses must be supported by an electronic invoice.
Eligible expenses include spending at restaurants, bars, and hotels (a 15% deduction), rent (30%), medical and dental fees (30%), professional services that generate fourth-category income (30%), and contributions to Essalud for domestic workers (100%).
Potential Refund Amounts
Jorge Carrillo Acosta, a professor and finance expert at Pacífico Business School, noted that the amount of a potential refund will depend on a worker’s income level and the amount of personal expenses they can substantiate.
Using the 2026 UIT as a basis, Acosta provided the following examples for refunds expected in 2027:
– A worker earning S/ 4,000 per month and substantiating S/ 16,500 in expenses in 2026 (the 3 UIT limit) would be eligible for a refund of S/ 1,320.
– A worker earning S/ 8,000 per month and substantiating S/ 16,500 in expenses in 2026 (the 3 UIT limit) would be eligible for a refund of S/ 2,310.
– A worker earning S/ 12,000 per month and substantiating S/ 16,500 in expenses in 2026 (the 3 UIT limit) would be eligible for a refund of S/ 2,805.
