Peru IGV calculator
Add or remove Peru IGV at the rates in force.
Calculator inputs
Results
Enter your values and press “Calculate” to see the result.
Official source: SUNAT ↗
In short
- What it calculates
- Add or remove Peru IGV at the rates in force.
- Formula used
Add: total = net × (1 + rate ÷ 100)- Example
- A product priced S/1,000 before tax, at the standard 18 % rate:
Peru IGV calculator
In Peru the indirect tax on consumption is IGV (Impuesto General a las Ventas, general sales tax), with a standard rate of 18%.
Peru's 18% is not a single tax: it is 16% IGV plus 2% Municipal Promotion Tax, settled together and therefore always quoted as one rate. Exports are zero-rated and give the exporter a credit balance.
This calculator works both ways: it adds the tax to a price without it and also breaks it out of a final price.
How it works
Enter the amount, choose whether to add or remove the tax and pick the rate. The rates available in Peru are: standard 18 % and zero-rated 0 %.
If you need a rate other than those listed, choose “other rate” and type it in.
Formula
Add: total = net × (1 + rate ÷ 100)
Remove: net = total ÷ (1 + rate ÷ 100)
Tax = total − net
Worked example
A product priced S/1,000 before tax, at the standard 18 % rate:
IGV amount: S/180
Final price: S/1,180
The other way round, starting from S/1,180 tax included, the base is S/1,000 again.
Explanation
What the 18% is actually made of
IGV proper is 16%. The remaining 2% is the Municipal Promotion Tax, settled together with it and funding local government. Electronic invoices show a single 18% line, and that is how it is declared.
Who must charge it
Any individual running a business or any company that sells goods, supplies services, imports or carries out construction contracts in the country. The Nuevo RUS regime is the exception: taxpayers under it pay a fixed monthly amount and do not charge IGV, so their receipts give the buyer no input tax credit.
Transactions without IGV
Exports are zero-rated, which lets exporters recover the tax paid on their purchases through a credit balance. There are also exemptions covering certain agricultural products, public passenger transport and education and health services.
Detracciones and withholding
Peru operates advance collection schemes that confuse many people: under detracciones the buyer deposits a percentage of the amount into the supplier's account at Banco de la Nación. It does not change the IGV calculated, but it does change how much cash the seller receives at the time.
Frequently asked questions
Which IGV rates apply in Peru?
The rates built into the calculator are: standard 18 % and zero-rated 0 %. Which one applies to a given product or service is set by Peru legislation; if in doubt, check with la SUNAT.
How do I remove IGV from a final price?
Choose the option to remove the tax and the calculator divides the final price by one plus the rate. Subtracting the percentage from the final price gives the wrong answer.
Is IGV 16% or 18%?
Both are right depending on what you look at: IGV proper is 16%, but invoices show 18% because it includes the 2% Municipal Promotion Tax.
When is IGV filed?
Monthly, according to the last digit of the RUC number and the schedule SUNAT publishes each year.
Does the Nuevo RUS regime charge IGV?
No. Taxpayers under Nuevo RUS pay a fixed monthly amount and issue sales receipts, which give the buyer no input tax credit.
What is crédito fiscal?
The IGV paid on purchases, deducted from the IGV charged on sales. It only applies with a valid receipt and when the purchase is necessary for the business.
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