By investigating a parity and time-reversal (PT ) symmetric, N -site lattice with impurities ±iγ and hopping amplitudes t0(t b ) for regions outside (between) the impurity locations, we probe the origin of maximal PT -symmetry breaking that occurs when the impurities are nearest neighbors. Through a simple and exact derivation, we prove that the critical impurity strength is equal to the hopping amplitude between the impurities, γc = t b , and the simultaneous emergence of N complex eigenvalues is a robust feature of any PT -symmetric hopping profile. Our results show that the threshold strength γc can be widely tuned by a small change in the global profile of the lattice, and thus have experimental implications.Introduction: The discovery of "complex extension of quantum mechanics" by Bender and coworkers [1,2] set in motion extensive mathematical [3][4][5] and theoretical investigations [6] of non-Hermitian Hamiltonians H PT =K +V that are symmetric with respect to combined parity (P) and time-reversal (T ) operations. Such continuum or lattice Hamiltonians [7-10] usually consist of a Hermitian kinetic energy part,K =K † , and a non-Hermitian, PT -symmetric potential part,V = PTV PT =V † . Although it is not Hermitian H PT has purely real eigenvalues E = E * over a range of parameters, and its eigenfunctions are simultaneous eigenfunctions of the combined PT -operation; this range is defined as the PT -symmetric region. The breaking of PT -symmetry, along with the attendant non-reciprocal behavior, was recently observed in two coupled optical waveguides [11,12] and has ignited further interest in PT -symmetric lattice models. These evanescently coupled waveguides provide an excellent realization [13] of an ideal, one-dimensional lattice with tunable hopping [14], disorder [15], and non-Hermitian, on-site, impurity potentials [16,17].Recently nonuniform lattices with site-dependent hop-α/2 and a pair of imaginary impurities ±iγ at positions (m,m) have been extensively explored [17][18][19][20], wherem = N + 1 − m and N 1 is the number of lattice sites. The PT -symmetric phase in such a lattice is robust when α ≥ 0, the loss and gain impurities ±iγ are closest to each other, and γ ≤ γ c where the critical impurity strength is proportional to the bandwidth of the clean lattice, γ c ∝ 4t 0 (N/2) α . For a generic impurity position m, when the impurity strength γ > γ c (m) increases the number of complex eigenvalues increases sequentially from four to N − 1 when N is odd and to N when it is even. In an exceptional contrast, when m = N/2 -nearest neighbor impurities on an even lattice -all eigenvalues simultaneously become complex at the onset of PT -symmetry breaking. This maximal symmetry breaking is accompanied by unique signatures in the time-evolution of a wavepacket [20].