Do tourists pay IGV on hotels in Peru?
Usually not, if you are a non-domiciled foreigner. Article 33 of Peru's IGV law says lodging, including meals, provided to non-domiciled people counts as an export. Exports carry no IGV. This treatment covers your stay for up to 60 days per entry into Peru. To qualify, you show the Andean Migration Card (TAM) together with your passport, safe-conduct or national ID.
The saving is large because IGV is not small. SUNAT's tax guidance puts the rate at 18% on taxable sales. That rate combines IGV with a municipal promotion tax (IPM), now 2.5% and set to rise gradually to 2029. Hotels do not need to join SUNAT's export-services registry to apply this treatment, SUNAT says. In principle, any hotel can apply it at the desk.
One detail changes the maths in 2026. SUNAT's reduced-rate rules let micro and small restaurants, hotels and tourist lodgings charge 8% IGV in 2026, for a total of 10.5%. The rate rises to 12% IGV (15% total) in 2027. They qualify if annual sales are up to 1,700 UIT and at least 70% of income comes from these activities.
| Your situation | What the rule says | What you pay on the room |
|---|---|---|
| Foreign visitor, stay of 60 days or less, TAM and passport shown | Lodging and meals count as an export | No IGV |
| Foreign visitor who cannot show the documents | Export treatment not supported | IGV at the hotel's rate |
| Stay longer than 60 days on one entry | Export treatment covers no more than 60 days | Ask the hotel how it bills the extra nights |
| Resident of Peru (domiciled) | Not a non-domiciled guest | 18%, or 10.5% at a qualifying small hotel |
Worked example: three nights in Lima
Say your room costs S/300 a night before tax. Three nights come to S/900.
- At a hotel charging the full rate, 18% IGV adds S/162, for a total of S/1,062.
- At a qualifying small hotel in 2026, the 10.5% total rate adds S/94.50, for a total of S/994.50.
- As a foreign tourist with the right documents, the export treatment removes the IGV, so you pay S/900.
The exemption is worth S/162 at a large hotel but only S/94.50 at a small one. Either way, check the bill before you pay.
Cash, cards and ATMs
Carry some soles for taxis, markets, small shops and bus fares. At Lima airport, the operator lists exchange desks run by World Xchange and Global Exchange, so you can change a small amount on arrival. For the ride into town, see Lima airport to the city centre.
We could not reach Peru's central bank for official data on card use, and no official page we read sets ATM fees. They depend on the bank that owns the machine and on your own bank. Read the fee screen before you confirm. Cancel if the charge seems high, and try a machine from a different bank.
If you plan to hire a car, fuel stations and tolls add more payments to plan for. See renting a car and driving in Peru.
How do you spot a fake sol note?
Peru's central bank teaches a three-step check called "toque, mire y gire" (touch, look, tilt). El Peruano, the official state newspaper, summarised it in May 2024:
- Touch: real notes are printed on 100% cotton paper and feel firmer than the softer paper of most fakes.
- Look: hold the note to the light. A genuine watermark shows many shades of light and dark. Fakes usually show only two tones.
- Tilt: tilt the note at eye level. The security thread changes colour and shows squares that move. Fakes lack this effect.
The same report says that having counterfeit money is a crime in Peru. It also warns that social-media offers of so-called "5G" fake notes are a scam. The UK government adds that fake US dollars and fake soles both circulate in Peru.
Bringing cash into or out of Peru
SUNAT customs sets two limits for cash and negotiable instruments, such as traveller's cheques. You must declare anything over US$10,000, or the same amount in another currency. You may not bring in more than US$30,000. You make the declaration at the customs office in an international airport or at a border post.
The traveller-obligations page on the customs site confirms the US$10,000 declaration threshold. If you need to move more than US$30,000, SUNAT says to send it through the financial system instead of carrying it.