The objective of this research was to determine the relationship between informality and tax evasion of clothing sellers in the Model Iquitos market, 2023. This research is descriptive-correlational, followed a quantitative approach, non-experimental design and cross-sectional. Two questionnaires were applied to 40 informal sellers. It was found that there is a medium positive correlation between the study variables (r=0.492; p<0.001). It was concluded that there is a significant relationship between informality and tax evasion of clothing sellers in the Model market.