Peru already has almost everything: Machu Picchu, Lake Titicaca, Latin America’s most awarded gastronomy, and an unmatched cultural offering. Since 2023, the country has added one more benefit for international travelers: tax free in Peru, a system that allows foreign tourists to recover the IGV paid on their purchases. In short, Peru has tax free and refunds the tax when you leave. Below we explain what it is, who can apply, which purchases qualify, and how tax free in Peru works step by step.
What Is Tax Free in Peru and How Does It Work?
The tax free Peru is a VAT refund scheme enabled by the Peruvian Government through Supreme Decree No. 1548, which came into force in June 2023. The mechanism is regulated by Article 76 of the IGV Law and allows foreign non-resident individuals visiting Peru as tourists to obtain a refund of the IGV applied to purchases of goods made at duly registered commercial establishments known as Authorized Establishments (AE).
The IGV in Peru is equivalent to 18% of the sale price of any product. With the tax free for tourists system, that 18% is refunded to the foreign traveler when leaving the country. The collaborating entity designated to manage refunds is Global Blue Perú SAC, a company that participated in a public tender and obtained this qualification to operate jointly with SUNAT, the government institution that administers taxes in Peru and ensures compliance with tax regulations.
Practical example: If you buy handicrafts, textiles, or Andean jewelry for a total value of S/ 500, tax free Peru refunds you S/ 76.27 (the equivalent of the IGV included in that price).
With this system, Peru joined the exclusive group of nations that promote international tourist flows in their territories, boosting tourism and reactivating the industry.
Who Can Apply for the IGV Refund in Peru?
SUNAT regulations establish a specific profile for the eligible tourist to access the tax free for tourists:
Tourist Requirements
- Be a foreign natural person not domiciled in Peru.
- Have entered the country as a tourist, not as a resident, worker, or student.
- Have stayed in Peru between 2 and 60 calendar days per entry into the national territory.
- Have paid for purchases with an internationally valid debit or credit card in the tourist’s own name. Cash payments do not generate the right to a refund.
Who CANNOT Apply?
- Peruvians with dual nationality
- Foreign residents in Peru
- Tourists with a stay of less than 2 days
- Tourists with a stay of more than 60 days
- Those who paid for their purchases in cash
Which Purchases Qualify for the IGV Refund and Which Do Not
Purchases That DO Qualify
- Physical goods purchased at Authorized Establishments (AE) registered in SUNAT’s REA.
- Products that the tourist personally transports out of the country, either in checked or carry-on luggage.
- The establishment must have issued an electronic invoice and the digital TAX FREE Certificate at the time of purchase.
Purchases That Do NOT Qualify
- Goods purchased at non-authorized establishments, and products that do not leave the country transported by the same tourist who purchased them.
- Purchases paid in cash.
- Services of any kind: tours, accommodation, restaurants, or transfers. These services are not part of the Tax Free system. However, some tourist services for foreigners may benefit from a different tax regime that allows avoiding the IGV charge (18%) when the passenger proves their status as a foreign tourist. For this reason, many tour agencies and hotels request the passport or document used to enter Peru.
If you plan to shop in Cusco, one of the cities with the greatest artisanal offering in the country, visit our guide on what to visit in Cusco to find out which areas concentrate the authorized markets and stores.
How to Apply for the IGV Refund Step by Step
To understand how tax free in Peru works in practice, the process has two moments: during your purchases and when leaving the country at the airport.
Step 1: Identify Authorized Establishments
Look for the official Authorized Establishment seal in the store window or entrance. Only those registered in the Registry of Authorized Establishments (REA) will be able to sell goods that entitle foreign tourists to an IGV refund.
Step 2: Make Your Purchase Correctly
- Present your original passport (photographs or photocopies are not accepted).
- Pay with your international debit or credit card in your name.
- Request your electronic invoice (physical or by email).
- Request the digital TAX FREE Certificate: the cashier generates it in the Global Blue system with your passport data.
Step 3: At the Airport, Use the Kiosk or the App
As of June 1, 2025, according to Superintendent’s Resolution No. 176-2025/SUNAT, the control point enabled for IGV refunds operates in the pre-boarding control area on the third floor of the new terminal at Jorge Chávez International Airport.
You have two options:
- Self-service kiosk: enter your passport number and the system will display all your linked TAX FREE Certificates.
- Global Blue mobile app: scan the QR code visible at the terminal.
Step 4: Green or Red Channel
Once you select your purchases at the kiosk or the app, the system assigns one of two channels:
Green channel: automatic validation approved. Simply enter your card details and confirm the request.
Red channel: in-person review before SUNAT staff. This occurs when the system detects an inconsistency. You must present your original passport, products, and purchase receipts. It is not a punitive process, just an additional verification.
In both cases, if everything is in order, the IGV is credited to your card within a maximum of 5 business days.
Step 5: Receive Your Refund
The IGV refund is credited to the tourist’s debit or credit card within a maximum of 5 business days from the submission of the request. No cash refunds are made.
Frequently Asked Questions about Tax Free in Peru
How Much Money Can You Recover with Tax Free?
Tax free Peru refunds the 18% IGV included in the final price. The formula to calculate the exact amount is:
IGV Amount = Total Price × (18 / 118)
For example, if you buy an alpaca blanket and a set of Andean ceramics for a total of S/ 500, the system refunds you S/ 76.27 directly to your card, with no additional paperwork after leaving the airport. On a trip with purchases totaling S/ 2,000, that equals recovering S/ 305 — enough to cover one night’s hotel stay or an additional tour.
Is the IGV Refund Made in Cash or by Card?
The amount to be refunded is credited exclusively to the debit or credit card whose number was entered in the application. There is no cash refund option. Therefore, it is also mandatory that the original payment at the store was made with an international card: cash purchases, even at an Authorized Establishment, do not generate the right to a refund.
What Happens If the Store Is Not Affiliated with the Tax Free System?
If you buy at an establishment not registered in the REA (SUNAT’s Registry of Authorized Establishments), that purchase generates no right to an IGV refund. To benefit from this scheme, stores must join the REA and be authorized to issue the TAX FREE Certificate, the electronic document that supports the transaction and serves the tourist as proof for the airport process. Without that certificate, the process cannot be initiated.
Plan Your Trip to Peru with Guru Explorers
Tax free Peru is a concrete incentive for travelers who want to make the most of their budget. Knowing how tax free in Peru works and managing it correctly can mean recovering S/ 152 on a trip with S/ 1,000 in purchases, in a process that takes less than 15 minutes at the airport.
For a complete experience, planning makes the difference. From the best circuits through Machu Picchu and the Sacred Valley to experiences in the Amazon or Lake Titicaca, at Guru Explorers we design each itinerary so you don’t miss anything.
Explore our best tours in Peru and start planning the trip you always wanted to take.
