This information may change. Always check the official source.Last verified: August 2026 by

Foreign tourists are legally exempt from the 18% IGV on hotel rooms - show your passport and entry record at check-in and insist on it. Stay in Miraflores for a first night in Lima.

  • Do not pay the 18% VAT on your hotel room. Non-resident foreign tourists are legally exempt from it on accommodation.
  • To claim it, show your physical passport and proof of legal entry at check-in. Reception will not always volunteer this - ask, because on a two-week trip it is real money.
  • In Lima, Miraflores is the default - secure, walkable, on the coast, and where the airport bus goes. Barranco next door has the best food and bars.
  • In Cusco, San Blas is steep, which matters more than you expect at 3,400 m with luggage.
  • Ask whether Andean hotel rooms have heating - many do not, and Cusco nights are cold all year. Better hotels offer supplemental oxygen.

Do not pay the 18% VAT on your hotel room. Under Decree Law 919, non-resident foreign tourists are exempt from IGV on accommodation. To claim it you must show, at check-in:

  • your physical passport, and
  • proof of legal entry through the TAM Virtual system, showing a continuous stay of under 60 days.

Reception will not always volunteer this. Ask. On a two-week trip it is real money. Note that some high-end hotels add an optional 10% service charge separately.

Accommodation in Peru
TypePrice per night
Hostel dorm bedS/ 35 to 70
Mid-range hotel or private rentalS/ 150 to 350
Luxury or boutiqueS/ 600 to 1,800 and up

Platforms: Booking.com, Airbnb, Hostelworld and the South American portal Despegar.

Where to stay for a first visit

  • Lima: Miraflores is the default - secure, walkable, on the coast, and where the airport bus goes. Barranco next door is the bohemian option with the best food and bars. San Isidro is quiet, upmarket and financial.
  • Cusco: the Centro Historico around the Plaza de Armas, or San Blas on the cobbled hillside above it. Note that San Blas is steep, which matters more than you expect at 3,400 m with luggage.
  • Arequipa: the Centro Historico near the Plaza de Armas, or quieter Yanahuara.

In Andean hotels, ask whether rooms have heating - many do not, and Cusco nights are cold all year. Better hotels offer supplemental oxygen.

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What this guide was checked against. Rules and prices change — follow the official link before you rely on a detail.