IGV in Peru: how to calculate the 18% rate

Calculate Peru’s IGV on a net price or extract it from an inclusive total using the 18% applicable rate.

By Calculadoras.Tools Published March 10, 2026 5 min read

Peru calls its consumption tax Impuesto General a las Ventas (IGV). SUNAT states that the applicable rate in 2026 is 18%, including the Municipal Promotion Tax component.

For a net sale of 1,000:

IGV = 1000 x 0.18 = 180
total = 1180

To extract IGV from a total of 1,180:

net = 1180 / 1.18 = 1000
IGV = 180

Exemptions and transactions outside the tax’s scope require legal classification; do not infer them from the arithmetic alone. Use the VAT calculator with 18% and verify the transaction with SUNAT’s official IGV guidance.