Peru VAT Calculator
How Much Is VAT in Peru?
The standard VAT rate in Peru is 18% in 2026. Other rates: 0% — Exports of goods and qualifying exported services. Locally the tax is called Impuesto General a las Ventas (IGV) plus Impuesto de Promocion Municipal (IPM). Standard VAT/GST rates worldwide range from around 5% to 27%.
How to calculate Peru VAT
To add 18% VAT to a net (tax-exclusive) price, multiply it by 1.18. To remove VAT from a gross (tax-inclusive) price, divide it by 1.18.
- Add VAT: PEN 100 net × 1.18 = PEN 118 gross (that is PEN 18 of VAT)
- Remove VAT: PEN 118 gross ÷ 1.18 = PEN 100 net (that is PEN 18 of VAT)
Use the Peru VAT calculator above for any amount, or compare Peru with every other country in our VAT rates by country table.
Peru VAT Rates Overview
Every VAT rate currently in force in Peru
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 18% (16% IGV + 2% IPM) | Most goods, services, construction contracts, imports and digital services |
| Reduced rate for small restaurants and hotels | 10.5% (8% IGV + 2.5% IPM) in 2026 | Eligible micro and small businesses in restaurants, hotels and tourist accommodation; 15% in 2027 |
| Zero rate / export | 0% | Exports of goods and qualifying exported services |
VAT History and Local Rules in Peru
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Small restaurant and hotel rate set at 10.5% (8% IGV + 2.5% IPM) under Law 32219
- 2024: IGV on digital services supplied by non-domiciled providers from 1 October 2024
- 2022: Reduced IGV introduced for small restaurants, hotels and tourist accommodation
- 2011: IGV cut from 17% to 16% (combined rate 18%)
Is the VAT rate the same everywhere in Peru?
Mostly yes: 18% applies nationwide, but businesses in parts of the Amazon region benefit from IGV exemptions on sales of goods and services consumed there.
Good to know
The 18% rate is two taxes: 16% IGV (national) plus 2% IPM (municipal promotion tax). Invoices usually show a single 18% 'IGV'.
The reduced rate for small restaurants and hotels steps up each year: 10% in 2025, 10.5% in 2026 and 15% in 2027 (IGV plus IPM).
Parts of the Amazon region benefit from IGV exemptions on sales of goods and services consumed there under the Amazon Investment Promotion Law.
Zero-Rated and Exempt Supplies in Peru
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods
- Qualifying exported services
- Hotel accommodation for non-domiciled foreign tourists (treated as export)
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Fresh fruit, vegetables and other listed primary products (Appendix I)
- Public passenger transport (except air)
- Interest and credit operations by banks
- Education services by accredited institutions
- First sale of homes up to a set value
Peru VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Peru.
| Local name | Impuesto General a las Ventas (IGV) plus Impuesto de Promocion Municipal (IPM) |
|---|---|
| VAT number format | RUC: 11 digits (e.g. 20123456789) |
| Registration threshold | No threshold: businesses register in the RUC when they start taxable activities; very small businesses may use the Nuevo RUS simplified regime |
| Non-resident businesses | Non-domiciled providers of digital services to individuals must charge IGV from the first sale, with card issuers able to act as collection agents |
| Filing frequency | Monthly (PDT 621 or SIRE-based return) |
| Filing and payment deadline | In the following month on SUNAT's schedule based on the last digit of the RUC |
| E-invoicing / reporting | Mandatory electronic invoicing (factura electronica) for virtually all taxpayers; purchase and sales registers kept electronically via SIRE |
| Tax authority | Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT) before relying on them.
Cross-Border Sales and Refunds in Peru
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Since 1 October 2024 digital services and downloadable intangible goods supplied by non-domiciled providers to individuals in Peru are subject to 18% IGV, collected by the provider or by card issuers acting as collection agents; business customers self-assess.
Tourist VAT refunds: Yes: non-domiciled foreign tourists staying 2 to 60 days can reclaim IGV on goods bought at SUNAT-authorised stores, claimed on departure at Lima's Jorge Chavez airport.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Peru
What is the current VAT rate in Peru?
The standard VAT rate in Peru is 18% in 2026. Other rates in force: 10.5% (8% IGV + 2.5% IPM) in 2026 (reduced rate for small restaurants and hotels), 0% (zero rate / export). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Peru?
To add 18% VAT, multiply the net price by 1.18. To remove it from a VAT-inclusive price, divide by 1.18; the difference is the VAT. The calculator at the top of this page does both.
What is the IGV rate for restaurants in Peru in 2026?
Eligible micro and small restaurants, hotels and tourist accommodation apply 10.5% in 2026 (8% IGV plus 2.5% IPM). Other businesses apply the standard 18%, and the reduced rate rises to 15% in 2027.
Why is Peru's IGV 18%?
The 18% consists of 16% General Sales Tax (IGV) and a 2% Municipal Promotion Tax (IPM), which are charged together on the same tax base.
Can tourists get an IGV refund in Peru?
Yes. Non-domiciled foreign tourists staying between 2 and 60 days can reclaim IGV on goods bought at SUNAT-authorised stores, with the refund processed at Lima airport on departure.
Who needs to register for VAT in Peru?
Registration threshold: No threshold: businesses register in the RUC when they start taxable activities; very small businesses may use the Nuevo RUS simplified regime. Foreign businesses: Non-domiciled providers of digital services to individuals must charge IGV from the first sale, with card issuers able to act as collection agents.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.