Peru has set the tax unit value (Unidad Impositiva Tributaria - UIT) for 2026, which is increased from PEN 5,350 to PEN 5,500. The value was set through Supreme Decree No. 301-2025-EF. The UIT value is used for a variety of tax-related purposes, including in relation to individual income tax brackets and deductions, real estate property and transfer tax, technical service fee payment reporting…