Peru Gambling — Tax: What is the tax take?

## Application fees Licence application fees per vertical (remote sportsbetting/remote games) is 273.10 PEN. ## Any required minimum guarantee For the first year of operations, A performance guarantee of around EUR 850,000 (six hundred tax units (600 UIT) per license of remote gaming or remote sports betting is required. The value of the guarantee must be updated in the following years of operation and shall equivalent to the figure that is greater between 3% of the annual net income or six hundred tax units (600 UIT). For this purpose, the difference between the annual gross income received in the previous fiscal year and the total amount of returns and prizes delivered in the same fiscal year will be considered. Such guarantee must be granted by the Operator in favour of MINCETUR, in support of the obligations and sanctions derived from the operation, and may take the form of a bank deposit, bank bond letter or a surety policy, issued by a financial company, under the supervision of the Banking Superintendency and Insurance and Private Pension Fund Administrators (SBS). The term of the guarantee is one (01) calendar year, which must be renewed for the same term, one (01) month before the expiration date. Certification laboratories must also issue a bank guarantee in favour of MINCETUR. If the guarantee is not renewed after the expiration of the effective term, MINCETUR will revoke the authorization. ## Capitalisation requirement The law does not mention a fixed capital requirement. The specific capital requirement for each applicant is determined based on the business plan submitted with the license application. Applicants must demonstrate they have adequate funds to cover the expenses outlined in their business strategy. ## Taxes ## Gaming tax Operators are subject to a fixed gaming tax of 12% of the operator’s monthly net income (stakes and bonuses minus prizes and refunds) after deducting platform maintenance expenses equivalent to two percent (2%) of the monthly net income. ## Sales taxes On 13 September 2024, the Executive enacted Legislative Decree 1644, which introduced a 1% selective consumption tax (Impuesto Selectivo al Consumo, ISC) applicable to remote gaming and sports betting activities regulated under Law No. 31557. The ISC entered into force on 1st January 2025. The ISC applies to the value of each bet, including monetary amounts and bonuses with monetary value used for betting. The tax becomes payable when the relevant amount is debited from the player's gaming account to place the bet. Online gaming or online sports betting is considered to be rendered or consumed within Peru when the bettor has habitual residence in the country. For this purpose, a bettor is deemed to have habitual residence in Peru, if any of the following conditions are met: A Peruvian IP address A Peruvian SIM card A Peruvian credit or debit card Peruvian domicile The introduction of the ISC raised concerns among licensed operators due to the technological adjustments required to collect the tax on individual bets and the additional tax burden imposed alongside the existing 12% gaming tax. Supreme Decree No. 008-2025-EF temporarily reduced the ISC rate from 1% to 0.3%, effective from 20 January to 30 June 2025. The statutory rate of 1% was reinstated on 1 July 2025 and remains applicable. ## Corporate taxes Corporate tax in Peru is 29.5% ## Capitalisation / Bank guarantees For the first year of operations, a performance guarantee of around EUR 850,000, specifically six hundred tax units (600 UIT) per license of remote gaming or remote sports betting is required. The value of the guarantee must be updated in the following years of operation and shall equivalent to the figure that is greater between 3% of the annual net income or six hundred tax units (600 UIT). For this purpose, the difference between the annual gross income received in the previous fiscal year and the total amount of returns and prizes delivered in the same fiscal year will be considered. Such guarantee must be granted by the Operator in favour of MINCETUR, in support of the obligations and sanctions derived from the operation, and may take the form of a bank deposit, bank bond letter or a surety policy, issued by a financial company, under the supervision of the Banking Superintendency and Insurance and Private Pension Fund Administrators (SBS). The term of the guarantee is one (01) calendar year, which must be renewed for the same term, one (01) month before the expiration date. Certification laboratories must also issue a bank guarantee in favour of MINCETUR. If the guarantee is not renewed after the expiration of the effective term, MINCETUR will revoke the authorization.