Peru: gambling regulation and licensing

Peru licensed remote gambling for the first time under Law 31557 of 2022, amended by Law 31806 and implemented by Supreme Decree 005-2023-MINCETUR, with the regime live from 10 February 2024. MINCETUR, through its Directorate General of Casino Games and Slot Machines, authorises technological platforms for remote gaming and for remote sports betting separately, each for six renewable years. Platforms must be homologated by MINCETUR before going live, and the certification requirement extends to the technical systems themselves rather than stopping at the corporate licence. Tax is 12% of monthly net income, calculated as bets received less bonuses, prizes and refunds, from which a maintenance deduction is taken, and a selective consumption tax applies on player transactions on top. Cryptocurrency payments are prohibited outright, which sets Peru apart from several of its regional neighbours. The regime came into force alongside enforcement powers aimed at unlicensed supply, and Peru has been treated across Latin America as the template for a technically rigorous mid-sized market: quick to open, prescriptive about platform certification, and clear about which payment methods are acceptable. The practical test is whether licensed supply holds its share against established offshore brands.

Regulator

Directorate General of Casino Games and Slot Machines (DGJCMT)

Regulator type

Government ministry

Headline tax

12% GGR

Licence required

Yes

Minimum age

Not yet verified

Tax base

The tax on remote gaming and remote sports betting is 12 per cent. The base is monthly net income (bets received less bonuses, less prizes and refunds), from which a maintenance-expense deduction of 2 per cent of net income is subtracted. It is collected monthly and applies to Peruvian companies, branches of foreign companies and MINCETUR-authorised foreign entities, which may declare in soles or US dollars. A selective consumption tax (ISC) also applies on each transaction by registered users; press reporting puts it at 0.3 per cent from 1 January 2025 rising to 1 per cent from 1 July 2025. Confirm the current ISC rate with SUNAT.

Capital

Lima

Currency

PEN

Official languages

Spanish, Quechua, Aymara

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Certification requirements

Platforms and game programs must obtain homologation codes from MINCETUR, suppliers must register with MINCETUR, and domain names must be declared to the authority.

Headline GGR tax

12% GGR

Effective date

Not yet verified

Tax base

The tax on remote gaming and remote sports betting is 12 per cent. The base is monthly net income (bets received less bonuses, less prizes and refunds), from which a maintenance-expense deduction of 2 per cent of net income is subtracted. It is collected monthly and applies to Peruvian companies, branches of foreign companies and MINCETUR-authorised foreign entities, which may declare in soles or US dollars. A selective consumption tax (ISC) also applies on each transaction by registered users; press reporting puts it at 0.3 per cent from 1 January 2025 rising to 1 per cent from 1 July 2025. Confirm the current ISC rate with SUNAT.

Minimum age

Not yet verified

National self-exclusion

Not yet verified

KYC requirements

Not yet verified

Stake limits

Not yet verified

Mandatory player messaging

Operators must display the warning that remote games and sports betting played to excess can cause gambling addiction (ludopatia).

Advertising permitted

Yes

Affiliate rules

Affiliates are not separately licensed, but promoting a platform that lacks MINCETUR authorisation is expressly prohibited, which places the licensing status of the promoted operator at the centre of affiliate compliance.

Mandatory warnings

Advertising must carry a warning that distance games and sports betting played to excess can cause gambling addiction (ludopatia).

Penalties for breach

MINCETUR, through its Directorate General of Casino Games and Slot Machines, supervises the regime and can sanction operators and act against the platform authorisation.

Credit card ban

Not yet verified

Crypto stance

Prohibited

Peru is the region best case for a fast, clean transition from grey to licensed. The things to watch are the practical workability of the ISC on individual transactions, which has already been phased once, the pace of MINCETUR blocking of unauthorised platforms, and whether the six-year authorisation term produces stable renewals.

Who regulates online gambling in Peru?

MINCETUR, through the Directorate General of Casino Games and Slot Machines, under Law 31557 and Supreme Decree 005-2023-MINCETUR.

How is online gambling taxed in Peru?

At 12 per cent of monthly net income, after deducting 2 per cent of net income for maintenance expenses, plus a selective consumption tax on player transactions.

1. Juegos online y apuestas deportivas a distancia

   MINCETUR (Ministerio de Comercio Exterior y Turismo, Peru)

   Tier 1Accessed 4 Aug 2026
2. Impuesto a los juegos a distancia y apuestas deportivas a distancia

   SUNAT (Superintendencia Nacional de Aduanas y de Administracion Tributaria)

   Tier 1Accessed 4 Aug 2026
3. Peru: se aprueba el reglamento sobre la explotacion de los juegos y apuestas deportivas a distancia

   Garrigues

   Tier 3Accessed 4 Aug 2026
4. Gobierno posterga la aplicacion del impuesto selectivo al consumo del 1% para juegos y apuestas online hasta julio de 2025

   Infobae

   Used only for the ISC phasing (0.3 per cent then 1 per cent). The SUNAT page confirms an ISC component exists but did not state a rate at review.

   Tier 4Accessed 4 Aug 2026
5. Juegos a distancia y apuestas deportivas a distancia

   MINCETUR (translated)

   Tier 1Accessed 30 Aug 2026