Lima hotel tax 2026: 0 percent IGV for foreign visitors instead of 18 percent

A foreign visitor staying in a Lima hotel in 2026 should be billed 0 percent IGV rather than the standard 18 percent. Peru IGV law, in the text published by the tax authority SUNAT, treats accommodation supplied to non domiciled guests as an export, and SUNAT guidance for taxpayers states that the rate applicable to a taxable operation is 18 percent.

The 60 day rule

The law counts hotel services, including food, supplied to non domiciled persons individually or through a tour package as an export for the period of their stay, up to 60 days per entry into the country. Past that point the relief stops. The hotel has to see a passport or an equivalent travel document valid for entry before applying it.

A worked example

Five nights at 300 soles a night is 1,500 soles. With IGV at 18 percent a domestic guest pays 1,770 soles, while a qualifying foreign guest pays 1,500 soles, a difference of 270 soles on one short stay. Lima adds no separate city bed tax on top of that.

What is still unclear

The relief only helps if the hotel operates it. The law leaves the registration, records and procedures to a separate regulation, so smaller Lima properties may still show 18 percent on the invoice in 2026.

Sources: SUNAT, IGV law chapter on exports and SUNAT guidance on the IGV rate.

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