Peru IGV standard rate
Peru IGV standard rate is 18 percent, in force since 1 Jan 2026, cited to SUNAT. Last checked against the official source on 15 Jul 2026.
Official source: SUNAT · Last checked 2026-07-15 · source fingerprint
Impuesto General a las Ventas (IGV). La tasa que paga el consumidor es un compuesto: IGV propiamente dicho más el Impuesto de Promoción Municipal (IPM), regulados por el TUO de la Ley del IGV e ISC (D.S. 055-99-EF).
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$0.003 per call over x402, paid in USDC on Base. No key and no signup: the endpoint answers HTTP 402 with the quote and any x402 client pays it. Card credit is on the pricing page.
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curl -H "X-Free-Sample: 1" https://latamref.dev/v1/br/vatBrazil is this brand's free sample country: every Brazil series answers without payment, same JSON shape and citations as the paid call.
Peru, as JSON
curl -i https://latamref.dev/v1/pe/vat
# 402 Payment Required + x402 quote; pay it with x402-fetch, x402-axios or any x402 client
# History: https://latamref.dev/v1/pe/vat/history?from=2020-01-01
# Provenance: https://latamref.dev/provenance/pe/vat| Current value | 18 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | SUNAT — Orientación: Concepto, Tasa y Operaciones Gravadas del IGV; base legal Ley N° 32387 (El Peruano, 16/06/2025) |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
La tasa total al consumidor sigue siendo 18% y NO cambia. Sin embargo, la composición SÍ cambió desde el 01/01/2026 por la Ley N° 32387 (publicada en El Peruano el 16/06/2025), que redistribuye la carga entre IGV e IPM sin alterar el total: el IGV baja de 16% a 15,5% y el IPM sube de 2% a 2,5% en 2026, reforzando el FONCOMUN de los municipios. La ley fija una senda progresiva hasta 2029 manteniendo siempre el 18% total: 2026 IGV 15,5% + IPM 2,5%; 2027 IGV 15,0% + IPM 3,0%; 2028 IGV 14,5% + IPM 3,5%; 2029 IGV 14,0% + IPM 4,0%. La confirmación de SUNAT (página de orientación citada) muestra ya el desglose 15,5% + 2,5% vigente. El '16% + 2%' es la composición histórica válida solo hasta el 31/12/2025.
Earlier values
| From | Value | Source |
|---|---|---|
| 2011-03-01 | 18 | SUNAT — TUO de la Ley del IGV e ISC (D.S. 055-99-EF); tasa… |
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Other Peru series: BCRP tasa de referencia · Statutory legal interest (tasa de interés legal) · VAT registration threshold · Remuneración Mínima Vital (RMV) · Feriados nacionales · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions · Tipo de cambio interbancario (BCRP)
The same figure elsewhere: Trinidad and Tobago · Uruguay · Argentina · Barbados · Belize · all 22