Gaming tax & duties
ISC on remote gaming (Peru) (ISC)
Peru's selective consumption tax on remote gambling: 1% of the value of every bet, with the player as taxpayer and the operator withholding. A tax on stakes, not on revenue.
Definition
The impuesto selectivo al consumo on juegos a distancia y apuestas deportivas a distancia was introduced by Decreto Legislativo N° 1644, published on 13 September 2024. SUNAT states the base as "el valor de cada apuesta", treating as a bet any money or bonus valued in money applied to remote gaming or remote sports betting. The rate is 1%. Two features are routinely missed. The base is stakes rather than revenue, so the burden depends entirely on margin: at a 5% hold, 1% of stakes is roughly 20% of gross win, and at a 3% hold it is about a third. And the player is legally the taxpayer, with the authorised platform operator acting as withholding agent, so it is a consumption tax on the bettor rather than an operator levy. Decreto Supremo N° 008-2025-EF reduced the rate to 0.3% from 19 January 2025 until 30 June 2025, after which it returned to 1%. The measure is reported to face a constitutional challenge, so the rate should be treated as current rather than settled.