🇵🇪 Peru · Ministerio de Comercio Exterior y Turismo (MINCETUR)
Peru Online Gambling Licence — 2026
A national regime under MINCETUR since 2022, covering remote gaming and remote sports betting. The tax is two instruments with different bases: 12% on net income and 1% on every bet, which makes the real burden depend on your margin.
Tier 3 — Emerging / recently liberalisedFacts on this page verified 17 September 2026 against primary sources.
Peru regulated remote gaming and remote sports betting with Ley N° 31557, published on 13 August 2022 and amended by Ley N° 31806, with the Reglamento in Decreto Supremo N° 005-2023-MINCETUR. The regulator is MINCETUR, acting through the Dirección General de Juegos de Casino y Máquinas Tragamonedas. It is a national regime with no provincial layer, which puts it alongside Colombia and apart from Brazil, Mexico and Argentina.
The interesting part is the tax, because it is two instruments with different bases and almost every published guide treats it as one. A 12% tax sits on a net-income base defined in detail by SUNAT. A separate 1% selective consumption tax sits on the value of every bet. Adding those percentages together produces a number that is only true at one margin.
Quick facts
| Regulator | Ministerio de Comercio Exterior y Turismo ↗ |
|---|---|
| Tier | Tier 3 — Emerging / recently liberalised |
| Licence types | Autorización de explotación de juegos a distancia y apuestas deportivas a distancia |
| Application cost | No application fee could be verified. The MINCETUR tariff schedule that sets administrative fees refused every fetch attempt, and figures in circulation are not carried here |
| Annual cost | No fixed annual fee identified. The recurring cost is tax: 12% on a net-income base and a 1% selective consumption tax on every bet, both declared monthly to SUNAT |
| Gaming tax | 12% on net income less a 2% maintenance allowance, so 11.76% effective, plus a separate 1% selective consumption tax on the value of each bet |
| Corporate tax | 29.5% general corporate income tax, reported rather than checked against the Impuesto a la Renta text this batch |
| Substance | A company incorporated in Peru, or a branch established in Peru of a foreign company. A third route for a foreign entity without a Peruvian branch appears in secondary material and was not corroborated |
| Timeline | No statutory decision period was verified. A thirty-business-day period is reported and could not be confirmed against primary text |
Verified facts — fees, tax, capital, market access
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Taxes and levies
| Charge | Base | Rate | Paid | Evidence |
|---|---|---|---|---|
| ggr taxSUNAT: impuesto a los juegos a distancia at 12%, on ingreso neto less a 2% maintenance allowance, so the effective rate is 11.76% of net income. Not a gross gaming revenue tax: bonuses granted are added into gross income before prizes and refunds are deducted | GGR | 12% of GGR | monthly | Officially verifiedThe impuesto a los juegos a distancia y apuestas deportivas a distancia is 12%, in force since 1 April 2024 and administered by SUNAT. Its base is not gross gaming revenue. SUNAT defines it as ingreso bruto, comprising bets received plus bonuses granted, less prizes and refunds, giving ingreso neto, from which maintenance expenses of 2% of ingreso neto are then deducted. Because the base is 98% of net income, the effective rate is 11.76% of net income rather than 12%. Effective from 1 April 2024
Commonly and wrongly described as a GGR tax. Bonuses granted are added into gross income and a 2% maintenance allowance is deducted at the end. |
| turnover taxSUNAT: impuesto selectivo al consumo at 1% of the value of each bet. The player is the taxpayer and the operator withholds. Reduced to 0.3% between 19 January and 30 June 2025 by Decreto Supremo 008-2025-EF | TURNOVER | 1% of TURNOVER | monthly | Officially verifiedA separate impuesto selectivo al consumo applies to remote gaming and remote sports betting at 1%, introduced by Decreto Legislativo N° 1644 published on 13 September 2024. SUNAT states the base as the value of each bet, treating as a bet any money or bonus valued in money applied to remote gaming or remote sports betting. The player is the taxpayer and the authorised platform operator acts as withholding agent. Because the base is stakes rather than revenue, its weight depends entirely on margin: at a 5% hold, 1% of stakes is about 20% of gross win. Effective from 1 July 2025
Decreto Supremo 008-2025-EF cut 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 an acción de inconstitucionalidad, so it should not be presented as settled. |
Locked or required capital — not a fee
- guarantee PEN 3,300,000 — A guarantee set as the greater of 3% of annual net income or 600 UIT (Ley 31806, art. 24.4). With the 2026 UIT at S/ 5,500 the floor is S/ 3,300,000, and it rises with net income once 3% exceeds the floor. No separate minimum capital figure is published.
Officially verified
Ley 31806 art. 24.4 sets the guarantee as the greater of 3% of annual net income or 600 UIT. It is a formula with a floor rather than a flat sum. With the 2026 UIT at S/ 5,500, the floor is S/ 3,300,000, roughly USD 980,000, and it rises with net income once 3% of that exceeds the floor.
- Ley N° 31806 — amends Ley 31557, including art. 24.4 on the guarantee and art. 40 on who is liable statute
Widely quoted as a flat S/ 3,300,000. It is the 600 UIT floor, and the UIT changes annually.
Capital that must be held is shown here so it is never mixed into fee totals; the cost calculator treats it as locked capital.
Market access — where this licence does and does not reach
Holding this licence does not create a right to take players in every country. Check the rules of the player's country. Rows without an evidence-backed rule say "Needs legal review" rather than assuming access.
| Player market | Status | Basis | Evidence |
|---|---|---|---|
| Great Britain | Local licence required | Gambling (Licensing and Advertising) Act 2014: point-of-consumption licensing by the UKGC. | Officially verifiedA Peruvian authorisation does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence. |
| United States | Needs legal review | No evidence-backed rule in the registry for Autorización de explotación de juegos a distancia y apuestas deportivas a distancia and United States. | — |
| Canada | Needs legal review | No evidence-backed rule in the registry for Autorización de explotación de juegos a distancia y apuestas deportivas a distancia and Canada. | — |
| Brazil | Needs legal review | No evidence-backed rule in the registry for Autorización de explotación de juegos a distancia y apuestas deportivas a distancia and Brazil. | — |
| EU / EEA | Needs legal review | No evidence-backed rule in the registry for Autorización de explotación de juegos a distancia y apuestas deportivas a distancia and EU / EEA. | — |
| Latin America | Needs legal review | No evidence-backed rule in the registry for Autorización de explotación de juegos a distancia y apuestas deportivas a distancia and Latin America. | — |
| Asia | Needs legal review | No evidence-backed rule in the registry for Autorización de explotación de juegos a distancia y apuestas deportivas a distancia and Asia. | — |
| Africa | Needs legal review | No evidence-backed rule in the registry for Autorización de explotación de juegos a distancia y apuestas deportivas a distancia and Africa. | — |
Process and timeline
- incorporationPeruvian company or branch
The regime recognises a company incorporated in Peru, or a branch established in Peru of a foreign company. A third route for a foreign entity without a Peruvian branch is asserted in secondary material and was not corroborated.
Officially verified
Art. 40 recognises two categories of taxpayer: a company incorporated in Peru, and a branch established in Peru of a foreign company. A third category of foreign entity operating without a Peruvian branch is asserted in some secondary material and was not corroborated.
- applicationConstitute the guarantee
The greater of 3% of annual net income or 600 UIT, which is S/ 3,300,000 at the 2026 UIT. It is a formula with a floor, not a flat sum, and it moves with the UIT each year.
Officially verified
Ley 31806 art. 24.4 sets the guarantee as the greater of 3% of annual net income or 600 UIT. It is a formula with a floor rather than a flat sum. With the 2026 UIT at S/ 5,500, the floor is S/ 3,300,000, roughly USD 980,000, and it rises with net income once 3% of that exceeds the floor.
- Ley N° 31806 — amends Ley 31557, including art. 24.4 on the guarantee and art. 40 on who is liable statute
Widely quoted as a flat S/ 3,300,000. It is the 600 UIT floor, and the UIT changes annually.
- go liveAuthorisation granted, then two taxes run monthly
The authorisation is reported to run six renewable years. Once live, 12% on the net-income base and the 1% ISC on each bet are declared and paid monthly to SUNAT.
Officially verified
The impuesto a los juegos a distancia y apuestas deportivas a distancia is 12%, in force since 1 April 2024 and administered by SUNAT. Its base is not gross gaming revenue. SUNAT defines it as ingreso bruto, comprising bets received plus bonuses granted, less prizes and refunds, giving ingreso neto, from which maintenance expenses of 2% of ingreso neto are then deducted. Because the base is 98% of net income, the effective rate is 11.76% of net income rather than 12%.
- SUNAT — Impuesto a los juegos a distancia y apuestas deportivas a distancia (rate and base imponible) tax-authority
- Ley N° 31557 (published 13 August 2022) — regula la explotación de los juegos a distancia y apuestas deportivas a distancia; arts. 39-42 on the impuesto a los juegos statute
Commonly and wrongly described as a GGR tax. Bonuses granted are added into gross income and a 2% maintenance allowance is deducted at the end.
Sources and change log
Primary sources (statute, regulator, ministry, tax authority) are listed first. Superseded figures are kept, not deleted.
- SUNAT — Impuesto a los juegos a distancia y apuestas deportivas a distancia (rate and base imponible) tax-authority · SUNAT · accessed 17 September 2026
- Ley N° 31557 (published 13 August 2022) — regula la explotación de los juegos a distancia y apuestas deportivas a distancia; arts. 39-42 on the impuesto a los juegos statute · El Peruano · accessed 17 September 2026
- SUNAT — ISC juegos a distancia y apuestas deportivas a distancia (rate and base imponible) tax-authority · SUNAT · accessed 17 September 2026
- Decreto Legislativo N° 1644 (published 13 September 2024) — ISC on remote gaming and collection from foreign entities statute · El Peruano · accessed 17 September 2026
- Ley N° 31806 — amends Ley 31557, including art. 24.4 on the guarantee and art. 40 on who is liable statute · El Peruano · accessed 17 September 2026
- Gambling (Licensing and Advertising) Act 2014 statute · legislation.gov.uk · accessed 3 September 2026
Spot an error? Submit a correction — every change is versioned with its source and effective date.
Pros
- A single national regulator with no provincial layer, like Colombia and unlike Brazil, Mexico or Argentina
- The tax base is published by SUNAT in its own words, so the calculation can be checked rather than inferred
- A guarantee formula rather than a large fixed entry fee
- Foreign operators may declare and pay in soles or US dollars, choosing in January for the calendar year
Cons
- Two taxes with different bases, so a single blended percentage only holds at one margin
- The 1% on stakes is about 20% of gross win at a 5% hold, and worse below that
- MINCETUR publishes no readable list of granted authorisations, so a licence cannot easily be verified
- The selective consumption tax is reported to face a constitutional challenge, so the position may not be stable
Best for
- Operators targeting Peruvian players
- Groups already licensed in Colombia or Brazil adding a third national Latin American market
- Operators running a higher margin, since the stake-based tax falls hardest on thin holds
The 12% is not a gross gaming revenue tax
This is the most common error written about Peru, and SUNAT settles it in its own words. The base is ingreso bruto, which comprises the bets received plus the bonuses granted, less prizes and refunds, giving ingreso neto; from that, maintenance expenses of 2% of ingreso neto are deducted. The 12% then applies to what is left. Two consequences follow. Bonuses granted are added into gross income rather than deducted, which is the opposite of how a gross gaming revenue definition usually treats them. And because the base is 98% of net income, the effective rate is 11.76% rather than 12%. The tax has applied since 1 April 2024 and is declared and paid monthly to SUNAT. Two categories of taxpayer are recognised: a company incorporated in Peru, and a branch established in Peru of a foreign company.
The 1% is a tax on stakes, and the player is the taxpayer
The selective consumption tax is a different instrument with a different base and a different taxpayer. SUNAT defines the base as the value of each bet, and treats as a bet any money or bonus valued in money applied to remote gaming or remote sports betting. The player is legally the taxpayer; the authorised platform operator acts as withholding agent. That matters commercially because a tax on stakes is indifferent to whether you win or lose the bet. At a 5% hold, 1% of stakes is roughly 20% of gross win. At 3%, it is a third. Any comparison that presents Peru as a low-tax market on the strength of the 12% headline has ignored the instrument that usually costs more. It arrived with Decreto Legislativo N° 1644 of 13 September 2024, was cut to 0.3% between 19 January and 30 June 2025 by Decreto Supremo N° 008-2025-EF, and returned to 1% thereafter. It is reported to face a constitutional challenge, so treat the rate as current rather than settled.
What the two taxes cost together, and why one number will not do
Take a month with 100 in stakes, 95 paid out in prizes, and no bonuses or refunds. Ingreso neto is 5. Deduct 2% maintenance and the base is 4.90, so the 12% tax is 0.588. The selective consumption tax is 1% of the 100 staked, which is 1.00. Total tax is 1.588 against net income of 5, or 31.8%. That figure matches what circulates in trade commentary, and it is only true at a 5% margin. Run the same calculation at a 10% hold and the total falls to about 21.8% of net income; run it at 3% and it rises to about 45%. The stake-based tax is fixed against turnover while the other moves with revenue, so the blended rate is a function of your hold, not a property of the jurisdiction.
The guarantee is a formula, not the figure everyone quotes
Ley 31806 art. 24.4 sets the guarantee as the greater of 3% of annual net income or 600 UIT. The figure widely quoted, S/ 3,300,000, is that 600 UIT floor calculated at the 2026 UIT of S/ 5,500, roughly USD 980,000. Two things follow that the flat figure hides. The floor moves every year, because the UIT is reset annually. And an operator whose 3% of net income exceeds the floor posts the larger amount, so the guarantee scales with the business. No separate minimum capital figure is published, and no application or annual fee could be verified: the MINCETUR tariff schedule that would settle it refused every fetch attempt.
You cannot easily check whether an operator is authorised
MINCETUR does not publish a readable list of granted authorisations. Its register pages return identical shell documents containing only navigation, with no data in them. The one concrete document it does publish is a PDF listing 80 companies that submitted applications under the transitional provision of the Reglamento, numbered 1 to 80. Those are applicants, not licensees, and the distinction is routinely lost. Operator counts circulating elsewhere range from five to over a hundred, and none of them is tied to a dated official document. We publish the gap rather than pick a number: if you need to confirm that a specific operator holds a Peruvian authorisation, ask MINCETUR directly.
Application process
- Incorporate in Peru, or establish a Peruvian branch of the foreign company
- Assemble the application for MINCETUR through the Dirección General de Juegos de Casino y Máquinas Tragamonedas
- Constitute the guarantee: the greater of 3% of annual net income or 600 UIT, which is S/ 3,300,000 at the 2026 UIT
- MINCETUR evaluates; no statutory decision period was verified, and a reported thirty-business-day period could not be confirmed
- Authorisation granted, reported to run six renewable years
- Ongoing: the 12% tax on the net-income base and the 1% selective consumption tax on each bet, both declared monthly to SUNAT
Operational realities
Capital requirements
No separate minimum capital figure is published. The financial requirement is the guarantee under Ley 31806 art. 24.4: the greater of 3% of annual net income or 600 UIT, which is S/ 3,300,000 at the 2026 UIT of S/ 5,500 and changes each year as the UIT is reset. An operator whose 3% of net income exceeds the floor posts the larger figure.
Player protection
Ley 31557 carries advertising and responsible-gambling obligations, including a mandatory warning on advertising whose exact wording we did not verify. The regime is national and applies to remote gaming and remote sports betting offered in Peru.
Banking & payment processing
A domestic regulated market with Peruvian banking. Foreign entities authorised by MINCETUR may elect to declare and pay tax in soles or in US dollars, exercising the choice in the January declaration and keeping it for the calendar year.
B2B vs B2C licensing
The authorisation described here is the operator authorisation for exploiting remote gaming and remote sports betting platforms. MINCETUR separately registers technology platforms and certification laboratories; a supplier should confirm which registration applies to it rather than assume the operator authorisation covers supply.
Recent developments (2025-2026)
The tax layer settled only recently and is still contested. The 12% tax on remote gaming has applied since 1 April 2024. The selective consumption tax arrived with Decreto Legislativo N° 1644, published 13 September 2024, at 1% of the value of each bet. Decreto Supremo N° 008-2025-EF cut it to 0.3% from 19 January 2025 until 30 June 2025, after which it returned to 1%. That measure is reported to face an acción de inconstitucionalidad, so the current rate should not be treated as settled.
How it compares
Versus Colombia: both are single national regulators with no provincial layer, but Colombia charges 15% of gross win with no stake-based tax, while Peru adds 1% on every bet on top of a 12% net-income tax, which makes Peru heavier for a thin-margin book and lighter for a fat one. Versus Brazil: Brazil charges BRL 30 million for the authorisation and 12% of gross win; Peru has no verified entry fee but a guarantee that scales with revenue.
Frequently asked questions
What is the gambling tax in Peru?
Two taxes with different bases. A 12% tax on ingreso neto less a 2% maintenance allowance, so 11.76% effective, and a separate 1% selective consumption tax on the value of every bet. The second is a tax on stakes, so its weight depends on your margin.
Is the 12% a GGR tax?
No, and this is the most common error written about Peru. SUNAT builds the base from bets received plus bonuses granted, less prizes and refunds, then deducts maintenance expenses of 2%. Bonuses are added in rather than deducted.
How much is the guarantee?
The greater of 3% of annual net income or 600 UIT. At the 2026 UIT of S/ 5,500 the floor is S/ 3,300,000, about USD 980,000. It is a formula, not a flat sum, and the floor moves each year with the UIT.
How many operators are authorised in Peru?
We do not publish a number. MINCETUR publishes no readable list of granted authorisations, and the one concrete document is a list of 80 companies that applied under the transitional provision. Counts elsewhere range from five to over a hundred.
Does a foreign company need a Peruvian entity?
The regime recognises a company incorporated in Peru or a Peruvian branch of a foreign company. A third route for a foreign entity without a branch appears in secondary material and we could not corroborate it.
How long does the authorisation last?
Six calendar years, renewable, as consistently reported. We could not open the Reglamento text to confirm it against primary law, so we carry it as reported rather than verified.
Named experts covering Peru
Real, publicly-verifiable practitioners whose work informs our coverage of this jurisdiction.
Further reading on Peru
- Peru Gambling Licence 2026: Two Taxes, Two Bases, and Why One Blended Rate Is Always Wrong The 12% is not a gross win tax. SUNAT adds bonuses into gross income and allows a 2% deduction, so it is 11.76% of net i…
- Chile Gambling Licence 2026: There Isn't One, and the Statute Says So in Terms Ley 19.995 art. 5 provides that a casino operating permit shall in no case cover online games of chance. The bill that w…
- Argentina Gambling Licence 2026: The Federal Tax Falls on Deposits, and Both Buenos Aires Markets Are Shut Decreto 293/2022 art. 4 sets the base as the net value of player deposits, not stakes and not gross win, so it is owed o…
- Mexico Gambling Permit 2026: No Licence to Apply For, a 50% IEPS, and the Route That Still Works Mexico has no online gambling licence. A SEGOB permit for an establishment, held by a Mexican company, is the only title…
- Brazil Online Gambling Licence — Law 14.790 + SPA Framework 2026 Brazil regulated online gambling under Law 14.790/2023 from 1 January 2025: BRL 30m for a five-year, three-brand authori…
Compare and define
- Licence cost benchmarks to compare Peru against — application fee, annual renewal, gaming tax and the all-in first-year figure.
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