Peru
Republic of Peru
- Online casinoRegulated
- Online sports bettingRegulated
- Online pokerRegulated
- Headline tax
- 12% GGR
- Licence required
- Yes
- Last verified
- 4 Aug 2026
Summary
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. Tax is 12 per cent of monthly net income after a 2 per cent maintenance deduction, plus a selective consumption tax on player transactions. Cryptocurrency payments are prohibited and platforms must be homologated by MINCETUR.
Key facts
- 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
Licensing
- 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.
Licence types
Authorisation to exploit a remote gaming technological platform
- Scope
- Online casino-type games offered on an authorised technological platform.
- Term
- Six calendar years, renewable for equal periods
Authorisation to exploit a remote sports betting technological platform
- Scope
- Online sports betting offered on an authorised technological platform. Granted independently of the remote gaming authorisation.
- Term
- Six calendar years, renewable for equal periods
Taxation
- 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.
Compliance
- 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).
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Prohibited
Outlook
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.
Frequently asked questions
- 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.
Sources
- Juegos online y apuestas deportivas a distancia
MINCETUR (Ministerio de Comercio Exterior y Turismo, Peru)
Tier 1Accessed 4 Aug 2026 - 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 - Peru: se aprueba el reglamento sobre la explotacion de los juegos y apuestas deportivas a distancia
Garrigues
Tier 3Accessed 4 Aug 2026 - 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