Peru VAT (IGV) Calculator
Peru · TaxesCalculate IGV (Peru's VAT) in Peru: add 18% to a sale value or remove the IGV from a price that already includes it. The total 18% rate includes the Municipal Promotion Tax (IPM); you can use a different percentage only for custom calculations.
How is it calculated?
To add IGV to a sale value: total = sale value × (1 + 18 ÷ 100) = sale value × 1.18. To remove IGV from a price that already includes it: sale value = total ÷ 1.18 and IGV = total − sale value. The total 18% rate includes the IGV itself and the Municipal Promotion Tax (IPM): in 2026 it's 15.5% + 2.5%, under Law 32387, which gradually reduces IGV and increases IPM in steps (the sum stays at 18%). The combined rate is what's paid. The custom percentage option is for math calculations or special cases, but it doesn't change the legal rate. Some operations are exempt or unaffected and follow different rules. Results are rounded to 2 decimals.
Examples
Add 18% to a sale value of 1,000
IGV 180 and total with IGV 1,180.
Remove IGV from a price of 1,180
Sale value 1,000 and IGV 180.
How to add or remove IGV
To add IGV, multiply the sale value by 1.18. To remove it from a price that already includes it, divide by 1.18: the result is the sale value.
What makes up the 18%
The combined rate is what's paid. Some operations are exempt or unaffected and follow different rules; the calculator applies the general 18% rate.
| Year | IGV | Municipal Promotion Tax (IPM) | Total |
|---|---|---|---|
| 2026 | 15.5% | 2.5% | 18% |
| 2027 | 15.0% | 3.0% | 18% |
| 2028 | 14.5% | 3.5% | 18% |
| 2029 | 14.0% | 4.0% | 18% |
Sources
- SUNAT (Peruvian tax authority) — General Sales Tax: total rate 18% (IGV 15.5% + IPM 2.5% in 2026, Law 32387) — in effect since January 2026 · reviewed on September 25, 2026