Peru

Status

Remote games and remote sports betting are regulated in Peru under Ley 31557, as amended by Ley 31806. Its regulation is Decreto Supremo 005-2023-MINCETUR. On 21 October 2026 a draft decree that would amend that regulation was published for public comment; it is a draft and is not in force.

Who regulates

The Directorate General of Casino Games and Slot Machines (Dirección General de Juegos de Casino y Máquinas Tragamonedas, DGJCMT), part of the Ministry of Foreign Trade and Tourism (MINCETUR), is the national authority. It regulates, authorises, revokes, supervises and sanctions the operation of remote games and remote sports betting.

Taxes

Two taxes apply to remote games and remote sports betting on platforms authorised by MINCETUR.

• Remote gaming tax (Impuesto a los Juegos a Distancia y a las Apuestas Deportivas a Distancia). The rate is 12%. The base starts from gross income (bets received plus bonuses granted) less prizes and refunds, which gives net income; maintenance costs, set at 2% of net income, are then deducted.
• Selective Consumption Tax (ISC). The ISC is levied on the value of each bet, at 1% for remote games and 1% for remote sports betting from 1 July 2025. Decreto Supremo 008-2025-EF set a 0.3% rate until 30 June 2025.

The national tax authority, SUNAT, approved Virtual Form No. 0696 for the remote gaming tax and the ISC by a resolution in force from 1 February 2025.

Key dates

• 1 July 2025: ISC on remote games and remote sports betting rises to 1%.
• 15 February 2026: a draft directive on the applications and IT components that platforms use for the ISC is published for comment for 15 calendar days.
• 21 October 2026: a draft amendment to the regulation of Ley 31557 is published for comment for 15 calendar days from the following day.

What changed

• 21 October 2026: a draft decree would clarify certain obligations and prohibitions for authorisation holders, adjust rules on reporting, audits, guarantees and authorisation conditions, and set objective criteria for grading and imposing fines.
• 1 July 2025: the ISC rate rose from 0.3% to 1%.
• 1 February 2025: the SUNAT resolution approving Form 0696 for the remote gaming tax and the ISC entered into force.
• 20 January 2025: Decreto Supremo 008-2025-EF entered into force, setting the ISC at 0.3% until 30 June 2025.