Peru Online Gambling Regulation, Licensing & Tax Regime

## Regulated Peru has enacted legislation to regulate Remote/Online Gaming and online Sports betting by publishing Law no. 31,557 in the Government Gazette on the 13th of August 2022. The relevant law is titled ‘Law Regulating Remote Gaming and Remote Sports Betting’, it was subject to a reform by the Law no. 31806 from 8th June 2023 and finally implemented by the Supreme Decree No 005-2023 from 13th October 2023, issued by the Peruvian Ministry of Foreign Trade and Tourism (MINCETUR) (the “Supreme Decree”). The Peruvian regulatory framework distinguishes between Remote Sports Betting and Remote Gaming, as the two authorized verticals and each will require its own licence. Remote Sports Betting consists of a remote game, wherein the result of a sporting event or any other fact or circumstance that may occur in said sporting event is wagered. Only those sporting events that are part of a national or international association, sports federation or league duly accredited and authorized in the country of origin are enabled for betting. Electronic sports (e-sports), fantasy sports and virtual sports are considered part of Sports betting. The remote games vertical includes games of chance that may include components of skill or dexterity, which involve placing bets other than remote sports betting. The Supreme Decree has included under the category of remote games multiple-bet games, line games, Card Games, Poker Games, Blackjack, Roulette, Dice, Simulation of Sports or racing games, Balls/number extraction games, Keno or bingo games, Immediate Prize Games and Live Games. The main elements of the Remote games and remote sports betting legislation include the introduction of: A competent supervisory authority. The Peruvian Ministry of Foreign Trade and Tourism (MINCETUR) is the Government Body legally empowered to regulate and supervise the remote gaming industry through the General Directorate of Casino Games and Slot Machines (DGJMT). A new licensing regime for the operation of technological platforms for remote gaming and remote sports betting open for legal entities incorporated in Peru, as well as any Branches opened in Peru of legal entities incorporated abroad, and legal entities incorporated abroad with a local legal representative. Operators may use domains with the extensions ".bet.pe", ".bet", ".com", ".pe" or ".com.pe". Licences for remote gaming and sports betting to be granted separately, for a period of six years with the possibility of renewal. A fixed gaming tax of 12% of the operator’s monthly net income less the maintenance expenses of the technological platform of remote games, or remote sports betting, equivalent to two percent (2%) of the monthly net income. 1% consumption tax on the value of every bet placed by players residing in Peru. A guarantee of circa EUR 850,000 per license must be made in favour of the regulator. Player funds must be kept in a local bank account. An authorization and registration procedure for technological platforms, games, progressive systems and other main components or services of technological platforms. Technical requirements for the for technological platforms, games, progressive systems and other main components or services of technological platforms. Responsible gaming measures. Industry specific AML principles and regulations for the protection of minors. Advertising and sponsorship restricted to authorized technological platforms. Authorization of ‘remote sports betting halls’ which are localised retail points, within which players access a remote operator’s products and can also make payments. Authorization of certification laboratories. Blocking actions of unauthorized Websites, IP addresses, URLs and means of payment. Currencies different than the national currency (Soles) can be offered by Operators (US Dollars or another currency). However, the use of cryptocurrencies is expressly prohibited by the new law. ## Market size The total market size, including online and physical operations, is around EUR 1.25B in gross gaming revenue (GGR). The online segment (remote sports betting and remote gaming) is estimated at around EUR 310M in GGR (approx. USD 350M), on online turnover of EUR 1.3B to 2.2B (approx. USD 1.5B to 2.5B). Sports betting is the dominant vertical: it accounts for around 69% of online category interest, with live casino at around 11% and online poker at around 6%. 51 authorized domains 381 linked service providers have registered with MINCETUR, and 8 certification laboratories have been accredited: GAMING LABORATORIES INTERNATIONAL LLC ASENSI TECHNOLOGIES S.L. BMM SPAIN TESTLABS S.L. UNIPERSONAL QUINEL LIMITED eCOGRA Limited Global Lab Ltd. GAMING ASSOCIATES EUROPE LTD BMM North America, Inc. ## Competitive landscape During the first year of the online gaming regime, MINCETUR granted authorizations to 59 operators for remote gaming and sports betting, approved 9 companies as certified laboratories, and registered 272 providers involved in remote gaming platforms, sports betting, data services, payment gateways, and integrators. International operators such as bet365, Betsson, Rush Street, and Kaizen are now competing with established local companies that have been in the market for years, boasting a strong local and retail presence. We estimate around sixteen major operators in the market that conduct branding and advertising, have local partners, sponsor football teams, and have alliances with retail shops for payments. These will be expected to be licensed in the coming months and offshore operators will be sanctioned and geo-blocked. ## Localisation Sports betting is the primary product offering in Peru as is the case for all LATAM, however online casino games including slots, tables as well as virtual bingo are also made available by operators in the offshore market. An operator’s servers may be located either in Peru or abroad. Peru’s financial institutions are viewed as stable with a BBB+ rating from Fitch in 2021. The Peruvian Sol is also one of the stronger currencies in Latin America, having less volatility against the US Dollar in the past five years. Having a local retail network is suggested to optimise distribution and payments, since cash is still more popular than digital modes of payment in the territory. Some general demographics from 2024 include: Estimated Population: 34.9M Political System: Regional Democracy, Peru is divided into 25 Regions Average Age: 30.5 Population over 18: 71.4% circa 24.9M Internet Penetration: 82% Social Media Users: 28.3M Active Mobile Connections: 40.03M Web Traffic Originating from Android Devices: 84.5% Web Traffic Originating from IOS: 14.8% Active Bank Accounts: 65% Active Credit Cards: 12% 70-75% of all E-commerce is generated in Lima ## Top Key Attractions and Challenges ## Attractions Open style licensing regime as opposed to a monopoly/tender process. Moderate advertising standards and regulations Foreign entities with a registered local representative may apply for an authorization and registration as operators or service providers, without the need of incorporating a local entity or having a local branch or subsidiary. Ability to on-board foreign players.( ID document: National ID document (DNI), in the case of Peruvian citizens, Immigration Card, in the case of foreign citizens residing in Peru or Passport for foreigners not residing in Peru) Presence of major operators within the market, generating stable revenues. A previously tolerated grey market has created an appetite for the remote gambling product, with an industry on the ground that is well positioned. ## Challenges New tax regulations introduced following the implementation of the regulatory regime. Requirement for a performance bond payment equivalent to Euro 850,000 Retail presence is required due to a preference for cash amongst players Identity verification of customers must be done at the time of registration. Platforms must have a self-diagnosis method that verifies periodically and authenticates all critical components that may affect game operations. We consider the market to be an open one given the previous tolerance of offshore operators with a local presence and the introduction of sector specific legislation which seeks to create a balance between oversight, player protection and operators’ business needs.

Operators must post a minimum licence guarantee reported at approximately USD 235,000 — a joint-and-several, irrevocable, unconditional bank guarantee or surety policy issued by an SBS-supervised institution, required per authorisation and per betting hall. Application/registration fees were initially waived pending TUPA approval, with procedures handled at no cost if the TUPA was not yet approved.

Only operators (Online Sports Betting and/or Online Gaming) authorised by the Peruvian Ministry of Foreign Trade and Tourism may sponsor companies, individuals, events, or activities of any nature whatsoever, if such sponsorship does not infringe the applicable advertising and gaming laws in force. Whoever receives such sponsorship will verify the authorization of the sponsor. Advertising methods and sponsorships must take responsible gaming, consumer protection and sports integrity principles into consideration. Advertising must not target minors or depict minors and/or vulnerable persons. Both online advertising and advertisement in land-based establishments shall prominently exhibit the phrase "The excessive use of remote sports games and bets may cause pathological gambling". In land-based establishments this warning should be placed in a visible place with the dimensions set out in the Supreme Decree (30 x 50 cms) Regarding visual and audiovisual media the phrase "The excessive use of remote sports games and bets may cause pathological gambling" should be recorded in legible and easily visible characters, in proportion to the rest of the information advertised and for cases of radio advertising said phrase must be uttered and pronounced in clear and understandable terms. Casino: Marketing of licensed online casinos may take place using both traditional and online media, as well as all other available marketing channels provided that minors are not targeted, and the general principles of consumer protection and responsible gaming are observed. Bonuses may be offered for winning plays, however if welcome bonuses are offered, these may not be exchanged for cash.

Servers may be hosted inside or outside Peru but must meet resilience requirements (air conditioning, fire protection, UPS, continuous accessibility) under Art. 20.1–2 of Ley No. 31557. Operators must give MINCETUR real-time access and automatic daily transmission of consolidated economic and technical data to MINCETUR's Data Centre. Platforms, game programs and components require certification by MINCETUR-authorised laboratories; foreign certificates may be referenced but must be re-generated to Peruvian technical norms. The .bet.pe domain is mandatory.

## Regulating bodies DGJCMT: General Bureau of Casino Games and Slot Machines under the Vice Ministry of Foreign Trade and Tourism of MINCETUR. It is the administrative authority in charge, at the national level, of regulating, authorizing, revoking, supervising and sanctioning the operation of remote gaming and sports betting. SUNAT: National Superintendence of Customs and Tax Administration. SBS: Banking Superintendency and Insurance and Private Pension Fund Administrators. UIF-PERU (the Peruvian Financial Intelligence Division) INDECOPI: National Institute for the Defense of Competition and the Protection of Intellectual Property. ## Supervision by Regulator Daily economic reporting ## Transaction Monitoring ## Compliance and Operational Audits and Inspections Technical Audit Report to be submitted by a Certified Laboratory, every two years from the issuance of a licence. MINCETUR can perform the planned or unannounced inspections to the technological platforms or may entrust such work to the Certification Laboratories The regulator can also verify the information obtained from inspection actions through service providers. ## Enforcement against licensed operators The law provides for the following administrative enforcement measures: Administrative fines ## Licence Suspensions Licence revocation Permanent or temporary disqualification ## Blacklisting IP Blocking of offshore/unlicensed operators The Supreme Decree contains an exhaustive list of “TABLE OF INFRINGEMENTS AND PENALTIES”, EXHIBIT II, classifying infringements to the regulatory framework as minor, serious or very serious. Depending on the infringement sanctions may include fines of up to 200 UIT (approximately EUR 275,000), as well as admonitions, cancellation of authorization or disqualifications. ## Typical triggers for enforcement against unlicensed operators Local presence, the onboarding of local players, local advertising, local sponsorship, accepting payments from within the jurisdiction. ## Enforcement action taken against unlicensed operators Unlicensed operators may face administrative fines of up to 200 UIT, approximately EUR 275,000, alongside website blocking and restrictions on payment methods. Under the Third Final Complementary Provision of Law No. 31557, the Ministry of Transport and Communications (MTC), at MINCETUR's request, is responsible for blocking unauthorised websites, IP addresses, URLs and applications. MINCETUR may also request competent public or private entities to block payment methods associated with unauthorised operators, pursuant to Article 6(h) of the Law. Enforcement activity increased during 2026. On 30 September 2026, MINCETUR notified 37 Directorial Resolutions ordering the blocking of unauthorised platforms. According to its announcement of 2 October 2026, 50 platforms were blocked in the latest enforcement round, bringing the total to 86 during 2026, against 157 platforms identified for blocking. MINCETUR also reported the removal of gaming content and payment methods associated with unauthorised websites. In addition to administrative sanctions, Article 243-C of the Criminal Code, as amended by Law No. 31806, criminalises the unauthorised operation or exploitation of gambling activities, providing for imprisonment of one to four years, a fine of 365 day-fines and disqualification. However, no specific criminal enforcement proceedings against unauthorised online operators have been identified. MINCETUR also monitors registered Linked Service Providers to ensure that they provide services exclusively to authorised operators. Failure to comply with this requirement may result in the revocation of their registration, preventing licensed operators from continuing to use their services on their platforms.