About Us
Site Map
Contact Us
CuscoPeru agencia de viajes en cusco
In Peru, the main taxes such as General Sales Tax (IGV) and Income Tax (IR) are collected by the Central Government through the National Superintendence of Tax Administration (SUNAT). There are also other taxes collected by municipal governments.


The General Sales Tax (IGV) is a tax levied on the value added in each transaction carried out in the different stages of the economic cycle.

The general rate of the tax is 16% to which is added 2%, which corresponds to the Municipal Promotion Tax and which is applied simultaneously to all transactions taxed with the IGV.


According to the Income Tax Law, income is classified into five categories:

First category:

These are those produced by leasing, subleasing and assignment of real or personal property.

Second category:

They are those produced by other capital income, such as interest on loans, royalties, patents, dividends and capital gains.

Third category:

Income from commerce, industry and services derived from business activities and others expressly considered by the income tax law.

Fourth category:

This is income from self-employment.

Fifth category:

are income from dependent work.


The Selective Consumption Tax is levied on sales in the country at the producer level and on imports of goods such as fuels, vehicles, beer, cigarettes, alcoholic beverages, carbonated and mineral water, other luxury goods, fuels, gambling and betting.

The tax rates fluctuate between 0% and 50%, depending on the type of good or service taxed.

In some cases, the payment of fixed amounts is foreseen depending on the taxed product or service.


It is a tax created on a temporary basis to tax transactions in local or foreign currency, whether debits or credits.

The tax is currently applied at a rate of 0.05%.

This tax is deductible for income tax purposes. Also exempt from this tax are transactions made between accounts of the same account holder, credits or debits to accounts opened by the employer in the name of its employees or pensioners, debits to the customer's account for tax, account maintenance expenses and postage, credits or debits to accounts of governments, diplomatic and consular missions, international agencies and organizations accredited in Peru.


Tariff duties are levied on the importation of foreign goods into the country and are calculated on the CIF value of the import. The current tariff structure includes three levels: 0%, 9% and 17%, with a total of 7,351 items, distributed as follows:
Number of tariff items Ad-valorem + surcharge tariff levels Proportion %
3943 0% 35,6
2616 9% 35,6
792 17% 10,8
There are also other taxes applied by the central government such as: temporary tax on net assets (ITAN), tax on the sale of milled rice and fees for the provision of public services and tax on the sale of milled rice.


Property tax

These are taxes whose collection, administration and oversight corresponds to the District Municipality where the property is located. Among its fundamental aspects are the rates applied to the taxable base, which are of a progressive cumulative nature and are calculated on the basis of the value of all the properties owned by the same person. In addition, there are other local taxes such as: "Impuesto de Alcabala" and "Impuesto al patrimonio vehicular".
Machu Picchu Tours
Inti Raymi Cusco Peru
Also called "Fiesta del Sol", it is one of the most important and biggest celebrations of the city...
Schedule of holidays in Cusco
We invite you to participate and enjoy each of the activities carried out in the different places...
What you must take to Inca Trail
For those who love nature and adventure, especially those who are eager to explore the...