CALCULADORA IGV PERÚ

Calculate VAT (IGV) - The Standard VAT Rate or VAT Rate in Peru is 18%, which includes the 2% municipal sales tax. With this advanced VAT calculator, you can easily add and subtract VAT with multiple advanced functions. How to calculate VAT in Peru?
The calculation of VAT in Peru depends on whether or not the amount in question includes value-added tax. If the base amount does not include VAT, the amount is multiplied by 0.18 to obtain the tax.
However, if the amount already includes VAT, the percentage is calculated by dividing the total amount by 1.18 and then applying the corresponding percentage.
These methods are essential for calculating the correct application of taxes in any transaction. For more VAT calculations, use this VAT Calculator.

How to calculate the amount without VAT?
To calculate the amount without VAT from a price that already includes tax, divide the total amount by 1.18.
This allows you to obtain the base value before taxes.
For example, if the total price is S/118, the amount without VAT will be 118 ÷ 1.18 = S/100. This calculation is useful for determining the net value of goods or services.

How do we calculate the amount including VAT?
To calculate the total amount including VAT, add the 18% corresponding to the tax to the base amount.
This is done by multiplying the amount without VAT by 1.18.
Example: If the base price is S/100, the amount including VAT will be 100 × 1.18 = S/118. This procedure ensures that the final price correctly reflects the tax applied. VAT Rates in Peru
In Peru, the VAT rate is 18%, although it is divided into two parts: 16% for the VAT itself and 2% for the Municipal Promotion Tax. Peru has a reduced VAT rate of 10% for micro and small businesses operating in restaurants, hotels, and tourist accommodations.
These rates are applied uniformly to most goods and services, with some legal exceptions.
A fixed percentage facilitates the calculation and management of this tax in the country.

18% VAT Rate
The 18% VAT rate in Peru is one of the highest in the tax system. This percentage is generally applied to goods, services, and commercial transactions. Although 18% may seem high, it is standard compared to other countries in the region. This rate helps finance essential public services and infrastructure projects in the country.

VAT on Imports into Peru
The Peruvian VAT on imports into Peru applies to all types of goods entering the country, regardless of their origin. The tax is calculated based on the CIF value, meaning Cost, Insurance, and Freight, plus customs duties. For example, if a good is imported with a value of S/10,000 and a tariff totaling S/1,000, the VAT will be 18% on S/11,000 = S/1,980. Through this mechanism, imported products contribute their share within the National Tax System, leveling the competitive playing field with their domestic counterparts.

VAT on Exports in Peru
VAT means that goods or services sold abroad do not pay this tax. This is a measure to boost the competitiveness of Peruvian exporters in the foreign market. However, exporting companies are entitled to claim a tax credit or refund for these VAT payments on purchases or services that have interfered with the production of products or services. For example, a textile exporting company could request a refund of the VAT paid on the raw materials purchased.