In 2024, a total of 40 municipalities in Metropolitan Lima and Callao are considering an increase in the amount for taxes, ranging between 1.5% and 29% compared to the previous year.
The majority of municipalities will make this adjustment based on the Consumer Price Index (CPI), that is, the inflation produced in 2023, reported the Lima Chamber of Commerce (CCL).
“This is done through ordinances that the municipalities published in the newspaper El Peruano until December 31, 2023, which contain the cost structure of the taxes that the residents of their respective jurisdictions must assume,” said the manager of the Legal Center of the CCL, Álvaro Gálvez.
It should be noted that the excise taxes are taxes (rates) that are paid for the provision of public services of public cleaning, parks and gardens and serenity that the municipalities charge to the neighborhood, which are determined according to the cost structure that has been approved and ratified by the provincial municipality, in this case by the Tax Administration Service – SAT of Lima.
The municipalities of Lima and Callao have also approved a notification mechanism for the amount of taxes that district taxpayers must pay, either monthly or quarterly, considering in some cases discounts for cash payment, through coupons that They go to their respective homes.
The municipalities that will increase taxes based on inflation in 2023 are: Ancón (3.32%), Breña (3.30%), Carmen de la Legua Reynoso (3.32%), Cieneguilla (3. 32%), La Punta (3.32%), Lince (2.92%), Lurín (3.2%); among others.
MUNICIPALITY | RULE | PERCENTAGE INCREASE REGARDING 2023 |
Ancon | ORDINANCE 501-2023/MDA | 3.32% (CPI January-September 2023) |
Ravine | ORDINANCE 608-2023-MDB | 25.07% |
Brena | ORDINANCE 593-2023-MDB | 3.30% (CPI January-August 2023) |
Callao | ORDINANCE 034-2023/MPC | 10% house
30% other uses |
Carmen de la Legua Reynoso | ORDINANCE 018-2023-MDCLR | 3.32% (CPI January-September 2023) |
Lima fence | ORDINANCE 2592 | new calculation |
Cieneguilla | ORDINANCE 371-MDC | 3.32% (CPI January-September 2023) |
Commas | ORDINANCE 687/MDC | fifteen % |
Chorrillos | ORDINANCE 468-MDCH | twenty% |
Independence | ORDINANCE 000473-2023-MDI | fifteen % |
Jesus Maria | ORDINANCE 696-2023-MDJM | 1.5% |
La Molina | ORDINANCE 0436/MDLM | 11.64% |
The victory | ORDINANCE 422/MLV | 29.59% |
The Pearl | ORDINANCE 22-2023-MDLP | 10% |
Tip | ORDINANCE 010-2023-MDLP | 3.32% (CPI January-September 2023) |
Lynx | ORDINANCE 495-2023-MDL | 2.92% (CPI January-July 2023) |
The Olive Trees | ORDINANCE Nº 568/CDLO | 3.30% (CPI January-August 2023) |
Lurin | ORDINANCE 482-2023-MDL | 3.32% (CPI January-September 2023) |
Miraflores | ORDINANCE 628-MM | 8% |
Free town | ORDINANCE 613-MDPL | 3.30% (CPI January-August 2023) |
Stone bridge | ORDINANCE 435 and 436 | 6.45% |
Punta Hermosa | ORDINANCE 494-MDPH | 15% house room
20% other uses |
Black Tip | ORDINANCE 013-2023/MDPN | 3.30% (CPI January-August 2023) |
Rímac | ORDINANCE 626-MDR | 2.67% (CPI January-May 2023) |
San Bartolo | ORDINANCE 343-2023/MDSB | 3.32% (CPI January-September 2023) |
San Borja | ORDINANCE 706-MSB | 10% |
San Isidro | ORDINANCE 588-MSI | 9.90% |
saint Louis | ORDINANCE 352-2023-MDSL/C | 2.92% (CPI January-July 2023) |
San Juan de Lurigancho | ORDINANCE N°453-MDSJL | 10% |
San Juan de Miraflores | ORDINANCE 505/MDSJM | 21.29% |
San Martin de Porres | ORDINANCE 554/MDSMP | 3.30% (CPI January-August 2023) |
St. Anita | ORDINANCE 00343/MDSA | 9.01% |
Santa Rosa | ORDINANCE 552/MDSR | 3.30% (CPI January-August 2023) |
Santa María de Huachipa | ORDINANCE 2584 | 2.92% (CPI January-July 2023) |
San Miguel | ORDINANCE 485/MDSM | 2.52% (CPI January–June 2023) |
Santa Maria del Mar | ORDINANCE 021-2023-MDSMM | New calculation with a cap of 20%. |
Groove | ORDINANCE 688-MSS | 19.74% |
Surquillo | ORDINANCE 536-2023-MDS | 11.72% |
Villa El Salvador | ORDINANCE 497-MVES | fifteen % |
Window | ORDINANCE 020-2023/MDV | New calculation with a ceiling for each room equivalent to the increase in 2023. |
Source: Larepublica

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