VAT rates in Peru

Quick overview

Standard Rate	Reduced Rate	Other Rates
18%	N/A	Exempt

The local name for VAT in Peru is Impuesto General a las Ventas (IGV).

There is basically 1 VAT rate in Peru:

• Standard VAT rate is 18%

Recent developments

For more information about (recent) rate change developments in Peru, please click HERE.

Standard rate: 18%

This rate applies for all transactions that take place in Peru, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Exempt supplies

• Fruits and vegetables
• Educational services
• Public transportation
• Exports of goods

 

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on November 3, 2021.

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