Peru VAT Rates 2026
Peru (Perú) levies Value Added Tax as IGV (Impuesto General a las Ventas). The standard rate is 18%, applied to most goods and services. Peru applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Zero-rated | 0% | Exports |
Registration and filing
| Registration threshold | No general threshold — micro-businesses may opt into the simplified RUS regime instead |
| Tax authority | SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) |
| Filing frequency | Monthly returns aligned to the taxpayer's RUC schedule |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/PE endpoint to get Peru data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/PE
# No authentication required for rate lookups
# Response:
# { "country_code": "PE", "tax_type": "vat",
# "standard_rate": 18, "reduced_rates": [],
# "currency": "PEN", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Peru VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/PE').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [],
// currency: 'PEN' }
applyRate(rates.standard_rate);About Peru VAT
Peru's 18% headline rate is actually two taxes — a 16% IGV plus a 2% municipal promotion tax (IPM) collected together. Its signature anti-evasion device is the detracciones system: customers in designated sectors must deposit a slice of the invoice into the supplier's state-controlled bank account, usable only to pay taxes. A temporary 8% rate supports small restaurants and hotels, and foreign digital services have been subject to IGV withholding since late 2024.
VAT in Peru is administered by the SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria).
Sources: PwC Worldwide Tax Summaries · SUNAT (accessed Jun 2026)
Rate history
- 2011Combined rate settled at 18% (16% IGV + 2% municipal promotion tax)
Frequently asked questions
What is the VAT rate in Peru in 2026?
18% — composed of 16% IGV plus a 2% municipal promotion tax, charged together on most goods and services.
What are detracciones in Peru?
A split-payment control: buyers in listed sectors deposit part of the invoice value into the supplier's dedicated Banco de la Nación account, which can only be used for tax payments.
Related concepts and guides: