Latin America is the land of departure taxes. Many countries charge departure taxes, and all too often these can only be paid in cash, at the airport, at departure. This can come as an unwelcome surprise to travelers who (like me) may arrive at the airport with no money left in their pockets.
Peru is moving to change this, by collecting departure tax up front when you purchase your airline ticket. While this will save hassles and surprises at the airport, for now it’s a somewhat confusing situation.
The standard Peru international departure tax of $26 ($2010 level)- $31 ( 2011 level) is sometimes included on the international ticket, sometimes not. It depends on the airline and/or the departure date. When it is not included on the ticket, passengers still need to get in line at the airport and pay this tax prior to checking in for their return flight.
All carriers will eventually include the tax on tickets.
Currently, American and Delta Airlines include this tax on all Lima tickets.
Continental, TACA, and LAN Airlines include the tax but only on flights returning on/after Jan 01, 2011. If you are flying on one of these three carriers, but returning before January 1, you will still need to pay the tax at the airport.