Peru charges IGV at a headline 18%, which is a composite of 16% Impuesto General a las Ventas plus 2% Impuesto de Promoción Municipal (IPM). Both apply to the same base and are billed as a single 18% line. This calculator adds or extracts the 18% and splits it into its 16% and 2% components for SUNAT comprobantes electrónicos.
How it works
Choose a direction:
- Add IGV: total = base × 1.18. The IGV is base × 0.18.
- Remove IGV: base = total ÷ 1.18. The included IGV is total − base.
Because the IGV (16%) and IPM (2%) share the same base, the split is simply base × 0.16 and base × 0.02. They sum to the 18% line shown on the invoice.
Example
Add 18% IGV to a S/ 1,000 base price:
- IGV portion (16%) = 1,000 × 0.16 = S/ 160.00
- IPM portion (2%) = 1,000 × 0.02 = S/ 20.00
- Total IGV (18%) = S/ 180.00
- Total = S/ 1,180.00
To remove 18% IGV from an S/ 1,180 gross price: 1,180 ÷ 1.18 = S/ 1,000.00 base, with S/ 180.00 IGV included.
Notes
The 2% IPM is a municipal promotion tax bundled with IGV — there is no way to opt out of it on a standard taxable sale. For guidance only — not tax advice. The tool runs entirely in your browser; no amounts or personal data are transmitted.