Peruvian taxpayers will be able to request income tax refunds for the 2025 tax year starting March 31, 2026, according to SUNAT, the country’s tax authority. Pamela Caballero, a SUNAT specialist, explained that Form 709 will be available on that date for submitting the annual income tax return.
The form will be pre-populated with the taxpayer’s income, expenses, and any withholdings, as well as an indication of whether a refund is due. Taxpayers can then submit their declaration and request a refund if applicable, all online.
Caballero estimated that refunds would be processed within 45 business days of submission, though she noted that in practice, the process is often faster, potentially taking as little as two weeks. She emphasized the importance of keeping contact information, such as phone numbers and email addresses, up to date, and regularly checking the electronic inbox for the refund resolution.
SUNAT’s Automatic Tax Refund Process
Even if a taxpayer does not proactively request a refund, they may still receive one automatically from SUNAT. This “de oficio” (automatic) refund process begins after the deadline for submitting annual tax returns has passed. For individuals, the deadline for filing the 2025 return is between May 27 and June 10, 2026.
“From June 11th comes the automatic refund,” Caballero stated. “This proves important to correctly register the Interbank Account Code (CCI) so that SUNAT can make the deposit. Many people have a balance in favor, but do not have their CCI updated and the refund cannot be made.”
Eligible Expenses for Tax Refunds
Taxpayers can deduct up to three UIT (Tax Unit) worth of expenses when calculating their income tax. These expenses must be supported by an electronic invoice. Eligible expenses include:
- Restaurant, bar, and hotel consumption (15% of the amount spent)
- Rent (30%)
- Professional fees for doctors and dentists (30%)
- Professional services generating fourth-category income (30%)
- Contributions to Essalud for domestic workers (100%)
Projected Refund Amounts
Jorge Carrillo Acosta, a professor and finance expert at Pacífico Business School, indicated that the amount of the refund will depend on the taxpayer’s income level and the amount of personal expenses they can substantiate. He provided the following examples, based on the 2026 UIT value:
- A worker earning S/ 4,000 per month and substantiating S/ 16,500 in expenses in 2026 (the 3 UIT limit) would receive a refund of S/ 1,320.
- A worker earning S/ 8,000 per month and substantiating S/ 16,500 in expenses in 2026 would receive a refund of S/ 2,310.
- A worker earning S/ 12,000 per month and substantiating S/ 16,500 in expenses in 2026 would receive a refund of S/ 2,805.
SUNAT also clarified that individuals receiving income from employment (fourth and/or fifth category) who do not have foreign-source income, and for whom SUNAT has the necessary information in its systems, will also be eligible for the automatic refund process. The refund will be made via direct deposit to the registered bank account.
