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.
Jurisdictions › Peru › Licence fees
Peru · Question 04 of 11
Peru Gambling — Licence fees: What do the licences cost?
Mixed · Probable · Not reviewed · 3 post-review updates · Not reviewed · Back to full Peru report →
Key section parameters
| Jurisdiction | Peru (PE) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | Not reviewed · 3 post-review updates · Not reviewed |
| Last collected | 1 Nov 2026 |
Summary answer
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 initial…
Not reviewed Information added after the 2 Sep 2026 expert review — published for currency and labelled not reviewed.
Not reviewed Read update
Peru's online gambling and sports betting tax base is under active legislative contest. The current ISC regime applies a 20% ceiling that the Tribunal Constitucional has found confiscatory. Proposicion N 00389/2026-2031-CD, reactivated in the Camara de Diputados on 28 September 2026 after an earlier approval on 12 June 2025, an Executive observation in July 2025, and archiving in June 2026, would amend Articles 56(a)(3) and 61 of the IGV/ISC Law to let the Ministry of Economy and Finance set the applicable ISC rate within a 0.3% to 7% band. The Ministry's own estimate is that this would cut annual ISC collection on the sector by 90 to 95%, from approximately USD 82 million to USD 4-8 million. No new evidence this cycle addresses AML/CFT or responsible-gambling compliance lift, so the operator cost picture presented here is limited to the tax dimension; the 20% ceiling remains the position of record pending enactment.
Not reviewed Read update
The 12% GGR tax remains the stable core of Peru's cost-to-operate picture this cycle. The Impuesto Selectivo al Consumo on remote gaming and betting reverted to its statutory 1% rate from 1 July 2025, after a temporary 0.3% reduction expired. A congressional autógrafa narrowing the ISC calculation base and exempting non-domiciled platforms was approved by the Congress plenary on 12 June 2025 but was formally observed, in effect vetoed, by the Executive on 16 July 2025, and remains unresolved before Congress. This creates near-term cost uncertainty: operators cannot yet assume the narrower base or the foreign-platform exemption will take effect, since the outcome depends on whether Congress accepts the Executive's observations or pursues an override by insistencia. Until that standoff resolves, operators should plan around the current 1% ISC rate rather than the reform bill's terms.
Not reviewed Read update
The dominant cost-to-operate development this cycle is fiscal rather than regulatory: a Congress-passed bill to narrow the ISC tax base for remote gaming and betting was vetoed by the Executive on 16 July 2025 and, as of late June 2026, remained with the Congressional Pleno awaiting an insistencia vote or acceptance of the Executive's observation. Peru's Ministry of Economy and Finance separately denied preparing any increase to the ISC rate amid business-association concern, a Probable claim as of June 2026. Aggregator-cited figures citing a 12% GGR or 1% stakes ISC rate remain Uncertain, corroborated at tier-1 only for the underlying SUNAT collection mechanism and not for the aggregate rate itself. The net effect is an unresolved fiscal exposure for foreign-domiciled operators that could move materially depending on how the Pleno resolves the pending bill.