Since the implementation of the regulatory framework in February 2024, Peru has established a regulated market for remote gaming and sports betting, providing greater legal certainty for operators and facilitating access to local payment methods and advertising channels. However, the introduction of the Selective Consumption Tax (ISC) in January 2025 has increased the tax burden on operators, placing pressure on margins and contributing to market consolidation and the withdrawal of some operators. The current tax framework imposes a 12% gaming tax on net gaming income, alongside a 1% ISC on the value of each bet. Although legislative proposals have sought to modify the ISC, the applicable rate remains unchanged. A bill approved by Congress in 2025 proposed changing the ISC taxable base to monthly income less prizes. However, the Executive objected to the proposal on 15 July 2025, and it was subsequently archived on 6 October 2026. More recently, Bill No. 519/2026-2031-CD was introduced, proposing to increase the ISC rate from 1% to 5% of the value of each bet. As of November 2026, the bill remains under committee consideration. Separately, an initiative challenging the constitutionality of Law No. 31557 and certain provisions of Legislative Decree No. 1644 has progressed through the certification of signatures by the National Electoral Jury (JNE), although no ruling by the Constitutional Court has been identified. Neither development has affected the application of the current 1% ISC. While the regulated market continues to offer opportunities for established operators, the potential increase in the ISC represents a significant regulatory risk that could further affect profitability and market participation. The medium-term outlook will largely depend on the evolution of the tax framework and the financial sustainability of licensed operations. Bingo: The outlook is generally positive, subject to compliance with the applicable regulatory and technical requirements. However, the additional tax burden may affect the commercial viability of certain products. Casino: The regulated framework has facilitated the operation of online casino products, including access to local payment methods and advertising opportunities. Nevertheless, the introduction of the ISC has increased operating costs, and any further increase in the tax rate could affect profitability and market growth. Lottery: The outlook is generally positive, subject to compliance with the applicable regulatory and technical requirements. However, the additional tax burden may affect the commercial viability of certain products. Poker: The outlook is generally positive, subject to compliance with the applicable regulatory and technical requirements. However, the additional tax burden may affect the commercial viability of certain products. Skill games: The outlook is generally positive, subject to compliance with the applicable regulatory and technical requirements. However, the additional tax burden may affect the commercial viability of certain products. Software/B2B: The outlook for B2B providers is generally positive. The regulatory framework strikes an appropriate balance between regulatory oversight and market accessibility. The establishment of a public registry of Linked Service Providers, which allows foreign suppliers to register through a local legal representative without incorporating a local entity, promotes legal certainty and transparency while avoiding burdensome requirements that could discourage market entry. It also enables MINCETUR to supervise registered providers and ensure that they supply services exclusively to authorised operators, thereby supporting enforcement against the unregulated market. Overall, the framework encourages B2B participation while maintaining effective regulatory oversight.
Peru · Question 11 of 11
Peru Gambling — Outlook: What is coming?
Favourable · Probable · Expert approved · 7 post-review updates · Not reviewed · In expert review scope · Back to full Peru report →
Key section parameters
| Jurisdiction | Peru (PE) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Favourable |
| Confidence | Probable |
| Review status | Expert approved · 7 post-review updates · Not reviewed · In expert review scope |
| Last collected | 1 Nov 2026 |
Summary answer
Since the implementation of the regulatory framework in February 2024, Peru has established a regulated market for remote gaming and sports betting, providing greater legal certainty for operators and facilitating access to local payment methods and advertising channels. However, the introduction of…
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A draft Decreto Supremo amending the reglamento of Ley 31557 was published for consultation on 21 October 2026 via Resolución Ministerial No. 382-2026-MINCETUR. The draft would reduce the maximum fine for very serious infractions from 200 UIT to 70 UIT, and would tighten advertising conditions by confining promotion to currently authorised platforms, games and bets, requiring advertisements to identify the authorisation holder and its authorisation number, and prohibiting advertising directed at minors or that presents betting as a source of income, prestige or social success. Secondary reporting also indicates the draft would expand required reporting for authorisation holders while removing the existing requirement to permanently hand over user credentials to MINCETUR before starting operations, though the pinpoint provision for that change has not been confirmed against primary text. The public comment period runs approximately fifteen calendar days from publication, expected to close around 5 November 2026. No enactment date has been set, and the current reglamento remains in force until any decree is enacted.
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The active reform item for Peru is a draft Decreto Supremo amending the Reglamento of Ley N.° 31557 (D.S. N.° 005-2023-MINCETUR), ordered published by Mincetur via Resolución Ministerial N.° 382-2026-MINCETUR on 21 October 2026. It opened a fifteen-calendar-day public consultation proposing to lower the maximum fine for infracciones muy graves from 200 to 70 UIT and to clarify operator obligations under the Reglamento. The consultation window is expected to close around 5 November 2026. No other reform item was identified. The decree, if adopted, would be the first amendment to the sanctions schedule since the Reglamento's 2023 approval, and its passage or revision during the consultation period is the near-term event that would move the regulatory posture from amber back toward settled.
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Congress's Camara de Diputados reactivated Proposicion N 00389/2026-2031-CD on 28 September 2026, an autografa reviving a bill with a contested procedural history: originally approved by Congress on 12 June 2025, met with an Executive observation in July 2025, and archived in June 2026. The bill would let the Ministry of Economy and Finance set the ISC rate on online gambling and sports betting within a 0.3% to 7% band, replacing the 20% ceiling the Tribunal Constitucional found confiscatory, and separately criminalises sports-result manipulation. Its outcome remains undetermined given the repeated cycle of approval, observation, and archiving it has already been through. No other reform-horizon item surfaced this cycle.
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Proyecto de Ley No. 9645 remains pending before the Senate. If enacted, it would authorise the Ministry of Economy and Finance to set the online-gambling Selective Consumption Tax anywhere between 0.3% and 7% of turnover without requiring a further congressional vote, replacing the current fixed 1% turnover-based rate. Commentary associated with the bill indicates that a rate set toward the top of that range could render a typical five-percent-hold sportsbook structurally unviable, making this the most material near-term commercial risk identified for the sector. The bill had not been enacted as of the most recent sourced commentary, and its progress through the Senate is the principal item to watch for any change to Peru's cost-to-operate picture.
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MINCETUR has signalled four priorities for 2026: deepened technological oversight and traceability, intensified enforcement, continued regulatory refinement, and maintaining Peru's regional-benchmark standing. Reported working-group discussions between MINCETUR, MEF and SUNAT on tax-base and payment-gateway withholding-mechanic adjustments were noted this cycle at Uncertain confidence, since no specific bill number or consultation reference was located in the primary record. This reform signal warrants an amber watch posture: a clear regulatory-tightening intent exists for 2026, but without a named instrument yet, its practical shape and timing remain unresolved.
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Two live reform tracks are unresolved this cycle. The SBS opened a fifteen-day public comment period in November 2025 on a draft resolution extending AML/CFT obligated-entity status to land-based casinos and slot halls, paralleling the online-sector framework under SBS Resolution 03622-2025; UIF-Perú is reviewing feedback before final approval, and the instrument remains fragile pending that outcome. Separately, a congressional autógrafa narrowing the ISC calculation base for remote gaming and betting and exempting non-domiciled platforms was approved by the Congress plenary on 12 June 2025, then observed (vetoed) by the Executive on 16 July 2025; it remains before Congress as of late June 2026, pending either acceptance of the Executive's observations or an insistencia override. Both tracks carry forward uncertainty that would, if resolved, materially change the compliance-cost and tax pictures for operators without altering the underlying licensing architecture.
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The reform pipeline for Peru centres on the unresolved ISC Article 53/61 amendment dispute. Congress passed a bill narrowing the ISC base for remote gaming and betting, which the Executive vetoed on 16 July 2025; as of late June 2026 the bill sat with the Congressional Pleno awaiting either an insistencia vote to override the observation or acceptance of the Executive's position. The Ministry of Economy and Finance has separately, and probably, denied preparing any ISC rate increase, a statement made amid business-association concern in June 2026. No timeline for Pleno resolution was identified this cycle, and the outcome remains genuinely open heading into Q4 2026.