Peru extends the special IGV rate for small restaurants and hotels: 8% in 2025 and 2026, 12% in 2027
This page records one dated change. For the rules in Peru as they stand today, see the Peru guide →
- Jurisdiction
- Peru
- Tax
- VAT (IGV)
- Change type
- Rate change
- Status
- In force
- Impact
- Plan ahead
- Announced
- 29 December 2024
- Effective
- 1 January 2025
- Authority
- Diario Oficial El Peruano
- Verified
- Fetched from official source · high confidence
Micro and small businesses in Peru running restaurants, hotels or tourist lodgings that meet the conditions of Ley N.° 31556.
Businesses must revert to 12% IGV from 1 January 2027 and to 18% from 1 January 2028. Update systems and pricing ahead of each step.
Ley N.° 32219, published in El Peruano on 29 December 2024, amends Ley N.° 31556 to extend the special temporary IGV rate for micro and small businesses in restaurants, hotels, and tourist accommodation. The rate is 8% for fiscal years 2025 and 2026, and 12% for fiscal year 2027; the general 18% rate returns from 1 January 2028. The 8% rate takes effect from 1 January 2025 (first day of the month after publication).
What changed in detail
Ley N.° 32219, published in El Peruano on 29 December 2024, amends articles 1, 3 and 4 of Ley N.° 31556, the law that set a special temporary IGV rate for micro and small businesses in restaurants, hotels and tourist lodgings.
The amended article 3 sets the special IGV rate as follows:
| Fiscal year | Special IGV rate |
|---|---|
| 2025 | 8% |
| 2026 | 8% |
| 2027 | 12% |
Under the amended article 4, the 8% rate applies from the first day of the month after publication, 1 January 2025, until 31 December 2026. The rate then rises to 12% from 1 January to 31 December 2027.
The law sets no special rate after 2027, so from 1 January 2028 these businesses return to the general rate.
What it means
The 8% rate is in force for the rest of 2026, and the step up to 12% takes effect on 1 January 2027.
The special rate is the IGV component only. The municipal promotion tax (IPM) is charged on top and is itself rising under Ley N.° 32387: SUNAT gives a combined 10.5% for 2026 (8% + 2.5%) and 15% for 2027 (12% + 3%). Check that point-of-sale and invoicing systems apply both components.
From 2028 the combined rate returns to 18% unless Congress extends the regime again.
Proof
i) Para el año fiscal 2025, una tasa del ocho por ciento (8%); ii) Para el año fiscal 2026, una tasa del ocho por ciento (8%); y, iii) Para el año fiscal 2027, una tasa del doce por ciento (12%)i) for fiscal year 2025, a rate of eight percent (8%); ii) for fiscal year 2026, eight percent (8%); and iii) for fiscal year 2027, twelve percent (12%)
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