Gaming tax & duties
UIT (Unidad Impositiva Tributaria) (UIT)
Peru's tax reference unit, reset annually. Statutory thresholds are set in multiples of it, so a figure quoted in soles is only true for one year.
Definition
The Unidad Impositiva Tributaria is the reference value Peruvian law uses to express monetary thresholds, and it is reset each year. Gambling thresholds are written in UIT rather than in soles, which is why quoted sol figures go stale. The guarantee for a remote gaming authorisation is set by Ley 31806, art. 24.4, as the greater of 3% of annual net income or 600 UIT. At the 2026 UIT of S/ 5,500, 600 UIT is S/ 3,300,000, roughly USD 980,000, which is the figure widely quoted as though it were fixed. It is not: the floor moves with the UIT every year, and an operator whose 3% of annual net income exceeds the floor posts the larger amount instead, so the guarantee scales with the business.