Peru’s MINCETUR Online Gambling Framework: Licensing, Tax, and 2026 Realities

Peru’s online gambling market opened formally on 9 February 2024, when MINCETUR’s Dirección General de Juegos de Casino y Máquinas Tragamonedas (DGJCMT) began accepting licence applications under the framework established by Ley N° 31557 of 13 August 2022, as consolidated and refined by Ley N° 31806 of 28 June 2023 and implemented through Decreto Supremo N° 005-2023-MINCETUR published on 13 October 2023. By 21 March 2024 alone, MINCETUR had received 145 applications, drawing entries from operators including Betsson, Rush Street Interactive, and Stake. By early 2026, cumulative authorisations stood at approximately 91, with around 50 active platforms reporting at end-2025. This is not a nascent framework being road-tested. It is an operational regulated market with a layered tax architecture, mandatory local presence, technical certification requirements, and an AML regime that became fully effective in October 2025.

Regulatory Architecture: Who Governs What

MINCETUR, through its DGJCMT division, holds primary supervisory authority over the licensing and operational conduct of online gambling platforms (juegos a distancia) and remote sports betting (apuestas deportivas a distancia). MINCETUR issues authorisations, sets technical standards through technical specifications annexed to the implementing regulations, approves laboratories, and enforces the sanctioning regime.

Tax administration sits entirely with SUNAT, Peru’s national tax authority, which administers both the Impuesto a los Juegos a Distancia y Apuestas Deportivas a Distancia (IJD) and the Impuesto Selectivo al Consumo (ISC). Neither MINCETUR nor SUNAT coordinates through a single licensing gateway in the way, for example, the MGA and FIAU divide regulatory and AML oversight in Malta. Operators must manage two separate regulatory relationships, with different filing obligations, different administrative procedures, and different consequences for breach.

The financial intelligence unit, Unidad de Inteligencia Financiera (UIF-Peru), sits within the Superintendencia de Banca, Seguros y AFP (SBS), which issued the AML/CFT compliance framework for online gambling through Resolución SBS N° 03622-2025, effective 15 October 2025. MINCETUR retains an obligation under Article 8 of Ley N° 31557 to share authorisation data and financial-soundness assessments with the UIF-Peru and SUNAT.

What Is the Local Entity Requirement?

Under Article 3 of Ley N° 31557, any operator wishing to exploit online gambling or remote sports betting platforms targeting players in Peru must operate through either a legal entity constituted under Peruvian law or a branch of a foreign legal entity duly registered in Peru. No provision exists for a pure B2C cross-border service model without local presence. This makes Peru structurally distinct from jurisdictions such as Malta, where an MGA licence can support cross-border supply into many markets, or from Colombia’s concession-contract model under Coljuegos where the local presence obligation has a different corporate-law texture.

Foreign entities that choose the branch route must register the branch with the Peruvian public registries, appoint a legal representative domiciled in Peru, and register that representative with SUNAT through a Registro Único de Contribuyentes (RUC) enrolment. Under the Decreto Legislativo N° 1644 of 13 September 2024 and the subsequent Resolución de Superintendencia N° 000267-2024/SUNAT, non-domiciled legal entities that are subject to the IJD or ISC must enrol in the RUC and designate a legal representative with a Peruvian address. Non-domiciled entities are exempted from maintaining Peruvian accounting books and are not required to issue comprobantes de pago, but the representative obligation remains unconditional.

In practice, operators should instruct qualified Peruvian corporate and tax counsel at the outset of any entry project, as the branch registration, RUC enrolment, and banking obligations form sequential dependencies that materially affect the timeline for platform authorisation.

The Authorisation Path: Platforms, Laboratories, and Guarantees

Ley N° 31557 and DS 005-2023-MINCETUR distinguish between two separate authorisation streams. A Autorización de Explotación de Plataforma Tecnológica covers online casino-style games and remote sports betting operated through a technology platform. A separate, more limited authorisation exists for physical Salas de Juegos de Apuestas Deportivas a Distancia, premises where remote sports betting is facilitated. International operators targeting Peru’s online market will require the platform authorisation.

The bank guarantee requirement under DS 005-2023-MINCETUR Article 19 is structured at 200 UIT for platform operators. The Unidad Impositiva Tributaria (UIT) is adjusted annually by the Ministry of Economy and Finance. For 2026, the UIT was set at S/ 5,500 under Decreto Supremo N° 301-2025-EF, placing the platform guarantee at S/ 1,100,000, approximately USD 285,000 at current exchange rates. A separate 5 UIT guarantee applies to sports betting sala operators. This guarantee is not a grant fee paid to MINCETUR. It is a standing financial bond that must be maintained for the duration of the authorisation, and its purpose is to secure fulfilment of the operator’s obligations toward players.

Technical platform certification is a mandatory prerequisite to authorisation and is among the most operationally intensive elements of the Peruvian framework. Platforms and their components must be tested and homologated by a laboratory approved by MINCETUR, against the technical standards established through Resolución Ministerial N° 244-2023-MINCETUR and its technical annexes (Standards I through IV). Each certified platform receives a unique registration code that must appear visibly and in an easily accessible location on the platform interface. Any modification to a certified platform that alters measurable parameters, particularly those relevant to the ISC calculation, requires recertification before the modification goes live. Industry participants have noted that laboratory recertification cycles typically run between eight and twelve months, which creates significant compliance lead time for any ISC-related system change.

“Let’s remember that we are one of the few industries, or perhaps the only one, that operates with a platform certified by a state-approved laboratory and that operating without certification and homologation not [permitted].”

The above observation, attributed to Gonzalo Perez, CEO of Apuesta Total, according to iGaming Business (December 2024), captures a structural feature of the Peruvian framework that distinguishes it from many offshore alternatives: the certification obligation is not a one-time entry gate. It is a recurring operational constraint that directly couples platform development cycles to regulatory timelines.

The Tax Architecture: IJD and ISC

Two separate taxes apply to online gambling and remote sports betting activity in Peru, administered by SUNAT under distinct legal bases and calculated on different tax bases.

The Impuesto a los Juegos a Distancia y Apuestas Deportivas a Distancia (IJD) was created by Ley N° 31557 and entered into force on 1 April 2024 under the clarification provided by the Garrigues analysis of DS 005-2023-MINCETUR. Under Article 41 and Article 42 of Ley N° 31557 as regulated by Decreto Supremo N° 253-2024-EF, the IJD base is calculated as follows: monthly gross income (total bets received in the month) minus total refunds and prizes paid in the same month, yielding monthly net income, that figure minus 2% platform maintenance expenses yields the taxable base. The IJD rate is 12% applied to that base. Where refunds and prizes in a month exceed gross income, the shortfall carries forward and is deducted from future months’ gross income until exhausted. The tax obligation is monthly, with declarations filed and payment made within the deadlines established by Peru’s Tax Code for monthly-periodicity taxes. Non-domiciled entities may file and pay in either Peruvian soles (PEN) or US dollars (USD); the election is made upon filing the January return for each calendar year.

The Impuesto Selectivo al Consumo (ISC) on online gambling is structurally different. Enacted through Decreto Legislativo N° 1644 of 13 September 2024 and regulated by Decreto Supremo N° 254-2024-EF, the ISC applies at 1% to the gross value of each individual bet, including bonuses applied to bets. The ISC obligation arises at the moment the bet is placed. For platforms operated by entities constituted in Peru or registered branches, the operator is both the organiser and the collecting agent. For platforms operated by non-domiciled foreign entities, the taxpayer is the player, but the non-domiciled provider acts as withholding agent, collecting the ISC at the point of bet and remitting it to SUNAT. The ISC is withheld upon the placement of each bet, there is no netting against prizes or maintenance deductions. Decreto Legislativo N° 1644 specifies that the applicable ISC rate band runs from a floor of 0.3% to a ceiling of 50%, with the current operative rate set at 1%.

Establishing whether a player is subject to Peruvian ISC turns on residency indicators. Under Decreto Legislativo N° 1644, a player is treated as habitually resident in Peru if any of the following conditions apply: the IP address or geolocation of the device used corresponds to Peru, the SIM card country code of the mobile device corresponds to Peru, the credit or debit card, digital wallet, or electronic money instrument used to fund the player’s account is provided by an institution in the Peruvian financial system, or the address registered on the platform corresponds to Peru.

DS 254-2024-EF further requires operators to grant SUNAT access to their servers and player databases for audit purposes, a data-access obligation that compliance teams must factor into platform architecture and data-residency decisions from the outset.

Why the Combined Tax Burden Exceeds the 12% Headline

The 12% IJD has been widely described as the headline attraction of the Peruvian framework, and for operators with high prize-payout ratios relative to stakes, the effective IJD rate on GGR can be modest. However, the 1% ISC is calculated on turnover, not on net income. On a typical sports betting book with a hold of 5-8%, a 1% stake tax equates to a GGR-equivalent tax rate of 12-20% on top of the 12% IJD. Gonzalo Perez, CEO of Apuesta Total, described the rate as potentially “doubling the current tax rate” for the sportsbook model, according to iGaming Business (December 2024). The combined obligation has prompted direct industry engagement with the Ministry of Economy and Finance, though MINCETUR has no jurisdiction over fiscal policy. Operators modelling entry costs must calculate their true effective tax rate against their product mix, hold percentage, and promotional structure, rather than relying on the 12% figure alone.

Corporate and Financial Obligations for Non-Domiciled Entities

Under Resolución de Superintendencia N° 000267-2024/SUNAT, non-domiciled legal entities subject to the IJD or ISC enrol in the RUC without being required to fix a formal tax domicile in Peru. The representative designated in Peru must, however, hold a Peruvian address. Non-domiciled entities are not required to maintain Peruvian accounting books, registers, or other records prescribed by Peruvian tax law, and they are not required to issue comprobantes de pago. The IJD paid by domiciled entities constitutes a deductible expense for corporate income tax purposes under Peruvian tax rules.

Ley N° 31557 requires all authorised platform operators to maintain a dedicated bank account held at an institution supervised by the SBS, in which player bet deposits are held exclusively and separately from the operator’s own funds. This segregated account requirement is not optional. It is a condition of the authorisation and of ongoing operational compliance. The segregation obligation is designed both to protect players and to provide a verifiable trail for SUNAT and UIF-Peru.

Cryptocurrency payments are expressly prohibited under the relevant provisions of Ley N° 31557. Payment instruments used by players must permit identification of the player and the transaction, and must be used exclusively by the registered player. The practical consequence is that all player funding must route through the Peruvian financial system, which means only payment methods offered by SBS-supervised institutions can be used for player deposits.

AML, KYC, and the SBS PLAFT Framework

The anti-money laundering and combating the financing of terrorism (prevención del lavado de activos y financiamiento del terrorismo, PLAFT) obligations for online gambling operators in Peru are governed by the SBS framework under Resolución SBS N° 03622-2025, effective 15 October 2025. Operators must implement a risk-based PLAFT compliance programme that includes customer identification and due diligence procedures, ongoing monitoring, and suspicious operation reporting to the UIF-Peru.

The reporting threshold for suspicious operations (Reportes de Operaciones Sospechosas, ROS) is set at USD 2,500 under the SBS framework. Operators must maintain an SBS-compliant compliance officer, maintain documented AML procedures, and train relevant staff. MINCETUR coordinates with the UIF-Peru by sharing authorisation data and the results of its own financial-soundness evaluations of applicants, their shareholders, directors, and representatives, under Article 8 of Ley N° 31557.

KYC obligations apply at account registration: operators must verify the identity, age, nationality, and migratory status of all players before allowing participation. Minors are absolutely prohibited from participating. Persons with influence or participation in the conduct of sports events on which bets are placed are also prohibited from participating under Ley N° 31557. These exclusion categories are mandatory and must be technically enforced at the account level.

Player Protection and the Responsible Gambling Perimeter

Peru does not operate a national self-exclusion register of the type maintained by Spain (RGIAJ), Denmark (ROFUS), Sweden (Spelpaus), or the United Kingdom (GAMSTOP). Player protection obligations under the current framework are operator-level obligations. Operators must maintain a Registro de Personas Prohibidas, an internal register of individuals barred from participation, covering the statutory exclusion categories and any self-exclusion requests by players.

Progressive jackpot systems (sistemas progresivos) are subject to a specific cap: prizes funded by progressive systems may not exceed 60% of the bank guarantee applicable to the operator. A progressive system is defined as an electronic system associated with an authorised game programme in which the prize pool increases as a percentage of bets placed. This creates a financial ceiling that ties jackpot exposure directly to the operator’s regulatory financial commitment.

Advertising obligations require that all promotional material for authorised platforms display the platform’s authorisation registration code visibly and accessibly. Advertising for platforms that have not yet received authorisation is prohibited. Minors cannot appear in gambling advertising or promotional materials.

Enforcement Posture and Market Reality in 2026

The sanctioning scale under DS 005-2023-MINCETUR ranges from 1 to 50 UIT for minor infractions, 50 to 150 UIT for serious infractions, and 150 to 200 UIT for very serious infractions, with cancellation of authorisation available for the most severe cases. At the 2026 UIT rate of S/ 5,500, the maximum financial sanction before cancellation is S/ 1,100,000, approximately USD 285,000. While this is lower than the sanctions available to regulators such as the UKGC, which has imposed individual fines exceeding £19 million, the combination of financial sanctions with authorisation cancellation represents a meaningful enforcement tool for an operational market.

MINCETUR has worked with OSIPTEL, Peru’s telecommunications regulator, and the Ministry of Transport and Communications (MTC) to implement DNS-level blocking of unlicensed gambling sites. According to MINCETUR reporting, this enforcement mechanism contributed to an approximately 40% reduction in the unauthorised online gambling supply accessible to Peruvian players by end-2025. The blocking approach mirrors the channelisation-driven enforcement models used by regulators including Sweden’s Spelinspektionen, though Peru does not yet have Sweden’s statutory framework requiring payment blocking in addition to DNS restrictions.

The ISC recertification burden documented by industry participants, according to iGaming Business (December 2024), creates a significant practical risk: operators that modify their platforms without completing laboratory recertification expose themselves to operation outside the scope of their authorisation, which is a very serious infraction under the sanctioning framework. Compliance teams must maintain a recertification pipeline that treats any material platform update as a regulatory event, not merely a technical one.

How Peru Compares With Its Latin American Peers

Peru sits within a three-market cluster of federally regulated remote gambling jurisdictions in South America alongside Brazil and Colombia, each with structural differences that affect the operator entry calculus.

Brazil’s framework under Lei 14.790/2023, administered by the SPA/MF, imposes a R$30 million non-refundable authorisation fee, a 12% GGR tax on adjusted net revenue, and a local entity requirement, but the fee scale and the sheer size of the Brazilian market place it in a different commercial tier. For a detailed analysis of Brazil’s entry obligations, see Brazil’s ‘Bets Act’: Federal Licensing Requirements and Operational Pitfalls for 2026 Operators.

Colombia’s Coljuegos concession model under Ley 643/2001 and Acuerdo 04/2016 levies a 15% derechos de explotación plus a 1% administration charge on net gaming revenue, operates a 5-year concession structure, and maintains a single-CC player register. Peru’s 12% IJD is therefore more competitive than Colombia’s effective 16% charge, though the addition of the 1% ISC on turnover complicates direct comparison.

For operators weighing an initial Latin American entry, Peru’s lack of a fixed grant fee combined with its 200 UIT bank guarantee (roughly USD 285,000) makes the upfront capital requirement substantially lower than Brazil. The regulatory maturity and application volume by early 2026 suggest a functioning licensed market rather than an aspirational framework, and the OSIPTEL blocking program provides some structural protection against unlicensed competition. The key variable in operator viability modelling is product mix: casino-heavy operators with lower prize-payout ratios benefit more from the GGR-based IJD structure, while high-frequency sportsbook operators face a heavier combined tax burden from the turnover-based ISC.

Key Resources

Ley N° 31557, Ley que Regula la Explotación de los Juegos a Distancia y Apuestas Deportivas a Distancia, published 13 August 2022 in the Diario Oficial El Peruano.

Ley N° 31806, amending Ley N° 31557, published 28 June 2023.

Decreto Supremo N° 005-2023-MINCETUR, Reglamento de la Ley N° 31557, published 13 October 2023.

Decreto Legislativo N° 1644, modifying the IGV/ISC framework and Ley N° 31557 for non-domiciled entities, published 13 September 2024.

Decreto Supremo N° 253-2024-EF, Reglamento del Impuesto a los Juegos a Distancia y Apuestas Deportivas a Distancia, implementing the IJD.

Decreto Supremo N° 254-2024-EF, Reglamento del ISC a Juegos y Apuestas Deportivas a Distancia, implementing the ISC.

Resolución de Superintendencia N° 000267-2024/SUNAT, regulating RUC registration for non-domiciled entities subject to the IJD and ISC.

Resolución de Superintendencia N° 010-2025/SUNAT, approving the virtual filing form for IJD and ISC declarations, published 21 January 2025.

Resolución SBS N° 03622-2025, PLAFT compliance framework for online gambling operators, effective 15 October 2025.

SUNAT official guidance on the IJD and ISC for distance gambling is available at www.sunat.gob.pe. Operators are advised to obtain formal legal opinions from qualified Peruvian counsel covering corporate structuring, tax classification, and PLAFT programme design before committing to market entry. If you are preparing to enter the Peruvian market, begin by reviewing the detailed requirements in the sections above and consult with a licensed Peruvian tax and regulatory advisor to confirm your specific compliance obligations.