Gambling, including online betting and gaming, is fully regulated under a comprehensive legal framework since 2022, with licensing, taxation, and strict oversight in place.
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Regulatory AuthorityMinistry of Foreign Trade and Tourism (MINCETUR)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
Peru’s Law No. 31557, enacted in 2022, established the first comprehensive legal framework for online gambling and sports betting.
Licensing is mandatory for all operators—domestic and international—who must apply through the Ministry of Foreign Trade and Tourism (MINCETUR).
Operators pay a 12% tax on gross gaming revenue (GGR), with an additional 1% Selective Consumption Tax (ISC) on each online bet, though the ISC’s validity is debated.
Severe penalties exist for unlicensed operations, including fines up to 990,000 Sol and possible criminal prosecution or exclusion from the market.
Strict player protection rules require operators to implement KYC, prevent underage gambling, and offer responsible gambling tools.
Only platforms with a Peruvian domain and certified by approved laboratories can legally operate, ensuring technical and security compliance.
There is no tax on player winnings; all gambling-related taxes are levied on operators, not individual bettors.
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Legislation
Primary Legislation
Peru’s gambling sector is governed by a modern and comprehensive legal framework that covers both land-based and online gambling activities. The core structure consists of several key legislative instruments:
Law No. 31557 – This is the foundational law regulating online gambling and remote sports betting in Peru. Enacted in August 2022, it established the legal basis for the operation, oversight, and control of online gaming and betting activities, introducing clear definitions and requirements for both domestic and international operators.
Law No. 31806 – This law amended and supplemented Law No. 31557. It addressed gaps and clarified provisions, particularly around the licensing regime, tax obligations, and the inclusion of foreign operators within the regulatory scope.
Supreme Decree No. 005-2023-MINCETUR – Published in October 2023, this decree sets out the detailed regulations for the implementation of Law No. 31557. It provides technical, operational, and regulatory requirements for remote gaming and sports betting, including standards for platforms, responsible gambling measures, and compliance obligations for operators.
These legislative acts collectively form the backbone of Peru’s gambling legal framework, ensuring that all real-money gaming activities—particularly online betting and casino games—are regulated under a unified and transparent system.
Regulatory Authority
The principal regulatory body overseeing gambling in Peru is the Ministry of Foreign Trade and Tourism (MINCETUR). Within MINCETUR, the Directorate General of Casino Games and Slot Machines (DGJCMT) serves as the executive authority responsible for the implementation and enforcement of gambling legislation.
Oversees the licensing and regulation of all gambling operators, including online and land-based entities
Monitors compliance with laws and regulations, including technical standards and responsible gambling requirements
Enforces penalties, sanctions, and administrative measures for non-compliance
Registers and supervises technological platforms, suppliers, and related service providers
Ensures player protection, market integrity, and the promotion of a safe gambling environment
MINCETUR and the DGJCMT are empowered to issue further regulations, conduct oversight, and coordinate with other government agencies as needed to maintain the integrity and transparency of the Peruvian gambling market.
License Types
Types of Gambling Licenses in Peru
Unified License for Online Gambling and Sports Betting: Peru operates a single licensing system covering both online casino games and sports betting (remote and land-based). This unified license is available to both domestic and international operators seeking to offer online gambling and sports betting services within Peru.
Retail Points of Sale Registration: Physical points of sale (such as betting shops) must register and provide a financial guarantee to operate legally. There are no separate retail licenses; instead, points of sale are linked to a licensed operator and must comply with registration and guarantee requirements.
Application Process
Regulatory Authority: The Ministry of Foreign Trade and Tourism (MINCETUR) is responsible for issuing, monitoring, and enforcing gambling licenses in Peru.
Initial Application:
Applicants must submit a comprehensive application to MINCETUR, including detailed business, technical, and financial documentation.
Applications are reviewed for compliance with technical, financial, and operational standards, including security protocols and responsible gambling measures.
All platform technology and games must be certified by an accredited laboratory recognized by MINCETUR.
Duration and Renewal:
Licenses are typically granted for an initial period (commonly 5 years), after which they may be renewed upon continued compliance and payment of renewal fees.
Renewal applications must demonstrate ongoing adherence to all regulatory requirements and may be subject to re-certification of platforms and games.
Eligibility:
Both Peruvian and foreign companies are eligible, provided they establish a local presence (office and management team in Peru) and meet all regulatory requirements.
Applicants must not have criminal convictions related to gambling or financial crimes.
Licensing Costs and Financial Requirements
License Fee:
The license fee is set at 2,970,000 Peruvian Soles (approximately $800,000), or 3% of net income, whichever is higher. This fee must be paid upon application and for each renewal period.
Financial Guarantee:
Operators must provide a bank guarantee or deposit of approximately £645,000 (or its equivalent in Soles) as a condition of the license. This guarantee ensures compliance with the license’s terms and the payment of obligations.
Retail points of sale must provide a separate guarantee of 24,750 Soles per location.
Other Fees:
Fees may apply for platform and game certification, laboratory approvals, and other administrative processes.
Key Requirements for Obtaining and Maintaining a License
Local Presence: Operators must have a registered office and management team located in Peru, with a sufficient number of employees physically present in the country.
Technical Certification: All gaming platforms, software, and games must be certified by a MINCETUR-accredited laboratory to ensure fairness, security, and compliance with technical standards.
Responsible Gambling: Licensees must implement robust responsible gambling measures, including self-exclusion, deposit limits, and tools to prevent underage gambling.
Anti-Fraud and AML Measures: Operators are required to establish comprehensive anti-money laundering (AML) and anti-fraud protocols, including Know Your Customer (KYC) procedures for player verification.
Financial Stability: Applicants must demonstrate sound financial standing, provide audited financial statements, and maintain sufficient capital reserves.
Platform Domain Requirements: Licensed operators must use approved domain extensions such as .bet, .com.pe, .com, or .pe for their platforms.
Compliance and Reporting: Ongoing compliance with all regulatory obligations is mandatory, including regular reporting, audits, and cooperation with MINCETUR inspections.
Penalties for Non-Compliance: Failure to comply with licensing requirements can result in fines up to 990,000 Soles, suspension or revocation of the license, and possible criminal prosecution.
Summary Table: Licensing System Overview
License Type
Who Can Apply
Key Financial Requirements
Duration
Renewal
Unified Online Gambling & Sports Betting License
Domestic & International Operators (with local presence)
2,970,000 Soles or 3% net income (license fee)
£645,000 bank guarantee
Typically 5 years
Subject to compliance and payment of renewal fee
Retail Point of Sale Registration
Physical betting shop operators
24,750 Soles guarantee per location
Linked to operator license
Annual renewal/registration
Gambling Tax
Tax Rates for Gambling Operators in Peru
Gross Gaming Revenue (GGR) Tax:
All gambling operators (including online and land-based) are subject to a 12% tax on gross gaming revenue (GGR).
For online operators, the effective tax rate may be closer to 10% after permitted deductions for maintenance costs, but the headline rate remains 12%.
Selective Consumption Tax (ISC) for Online Gaming and Sports Betting:
From January 20, 2025, to June 30, 2025, a 0.3% ISC applies to the value of every online bet placed.
From July 1, 2025, the ISC rate increases to 1% of turnover (the value of every bet placed).
Type of Gambling
Tax Type
Tax Base
Tax Rate
Effective Dates
All gambling (online & land-based)
GGR Tax
Gross Gaming Revenue
12%
Ongoing
Online gaming & sports betting
ISC (Selective Consumption Tax)
Turnover (value of each bet)
0.3%
Jan 20, 2025 – Jun 30, 2025
Online gaming & sports betting
ISC (Selective Consumption Tax)
Turnover (value of each bet)
1%
From Jul 1, 2025
Basis for Taxation
GGR Tax: Calculated on the operator’s gross gaming revenue (total bets minus total prizes paid).
ISC (Selective Consumption Tax): Calculated on the total turnover, i.e., the value of every bet placed, regardless of outcome.
Tax Reporting and Payment Requirements
Returns for both the GGR tax and ISC must be filed monthly, following deadlines set by the Peruvian Tax Authority.
Payments can be made in either Peruvian soles (PEN) or US dollars (USD). The currency must be chosen with the January tax return and maintained for the entire fiscal year.
For nonresident online operators, the operator acts as the withholding agent, collecting ISC at the point the bet is placed and remitting it to the tax authority.
Operators may offset overpayments in one month against liabilities in another month or request a refund.
If a nonresident provider fails to file or pay for two or more months, the tax authority may appoint withholding agents to collect the tax.
Detailed conditions and formalities for filing and payment are still pending further regulatory resolutions.
Tax Incentives, Exemptions, or Special Provisions
No specific tax incentives or exemptions for gambling operators are currently in force.
The ISC was temporarily reduced to 0.3% for the first half of 2025 to facilitate a gradual transition for operators, with the full 1% rate applying from July 1, 2025.
Operators may deduct certain maintenance costs from GGR before calculating the effective tax, potentially reducing the headline 12% rate to an effective rate closer to 10% for some operators.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for all forms of gambling in Peru—including casinos, sports betting, lotteries, and online gambling—is 18 years.
Operators are required to implement strict age verification measures to prevent underage gambling. This includes checking identification documents at entry points for physical venues and requiring digital age verification for online platforms.
It is illegal to allow any person under 18 to enter licensed gambling premises or participate in gambling activities. Non-compliance can result in heavy fines or suspension of licenses.
Prohibited Activities and Game Restrictions
Unlicensed gambling operations are strictly prohibited, including both physical and online platforms.
Operators are not permitted to offer gambling services to minors or to individuals listed on exclusion registers.
Betting with cryptocurrencies is not allowed for licensed operators.
Individuals involved in sports—such as athletes, coaches, and referees—are prohibited from participating in sports betting activities.
Advertising and Marketing Limitations
Only licensed operators may advertise gambling services in Peru or sponsor sports teams.
Advertising and marketing materials must not target minors or vulnerable groups.
There are restrictions on the content, timing, and placement of gambling advertisements to prevent exposure to minors and promote responsible gambling.
Operators must include responsible gambling messages and information about support resources in all advertising campaigns.
Responsible Gambling Requirements and Player Protection Measures
Operators are required to promote responsible gambling practices and provide clear information about the risks associated with gambling.
Mandatory self-exclusion programs must be available, allowing players to voluntarily ban themselves from gambling activities for a specified period.
Operators must maintain and enforce a central exclusion list, ensuring that self-excluded individuals and those listed for problem gambling cannot access gambling services.
Deposit limits, time limits, and loss limits must be offered as tools for players to control their gambling behavior.
Operators must provide information and links to support services for individuals experiencing gambling-related harm.
Geographic and Location Restrictions
Physical gambling venues, such as betting shops and casinos, cannot be located within 150 meters of schools or educational institutions.
Municipalities may only issue permits for gambling establishments that have been licensed at the national level by the Ministry of Foreign Trade and Tourism (MINCETUR).
Online gambling operators must have a physical presence in Peru, including an office and staff, to ensure accountability and effective oversight.
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Timeline
Year/Date
Event
1979
Decree-Law No. 22515 legalizes land-based gambling establishments in Peru, laying the foundation for the regulated casino industry.
1990
Legislative Decree No. 608 is enacted, establishing taxation formulas for gambling operations.
1999
Law No. 27153 is amended by Law No. 27796, introducing ethical and promotional guidelines for gaming establishments and reinforcing the regulatory framework.
2007
Significant changes are made to responsible gaming policy, strengthening player protection measures.
2008
The first license for online casino operations is issued in Peru, marking the country’s initial regulatory approach to online gambling.
2012
Further updates to responsible gaming policy are implemented, supporting the development of modern iGaming regulation.
August 2022
Law No. 31557 is signed, establishing a comprehensive legal framework for the regulation of online gambling and sports betting.
May 2023
Law No. 31806 is enacted, amending Law No. 31557 to address tax issues and strengthen licensing requirements for both domestic and foreign operators.
October 13, 2023
Supreme Decree No. 005-2023-MINCETUR is published, detailing technical and regulatory requirements for online gambling operators and setting the stage for full enforcement.
February 9, 2024
Peru’s new online gambling and sports betting regulations officially enter into force, transforming the regulatory landscape and requiring all operators to comply with updated standards.
Requirements
Software Certification and Technical Standards
All gambling platforms must be certified by a state-approved laboratory before operation. Certification must confirm compliance with technical standards for fairness, randomness, and integrity of games.
Only technological platforms, game modalities, and service providers approved and registered with the regulator (MINCETUR) may be used.
Certification and homologation from recognized laboratories are mandatory for both initial launch and after any significant system updates or changes to the gaming platform.
Operators must ensure continuous compliance; operating without valid certification may result in fines or withdrawal of authorization.
Technical standards include requirements for system security, game outcome transparency, and the prevention of manipulation or fraud.
Data Protection, Privacy Measures, and Server Location
Operators are required to implement robust data protection measures to safeguard player information and transaction data in line with Peruvian data privacy laws.
All servers hosting gaming operations and player data must be physically located within Peru or in jurisdictions approved by the regulator to ensure oversight and data security.
Systems must ensure encrypted transmission of sensitive data, including personal and financial information.
Operators must have protocols for secure data storage, access controls, and regular security audits to prevent unauthorized access or data breaches.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML programs, including ongoing monitoring of player transactions and reporting of suspicious activities to the relevant authorities.
Mandatory KYC procedures require operators to verify the identity, age, and source of funds for all players before allowing them to participate in gambling activities.
Operators must maintain updated records of all player verifications and transactions, ensuring traceability for regulatory inspections.
Enhanced due diligence is required for high-risk customers or transactions exceeding specified thresholds.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain accurate and up-to-date financial records, including detailed logs of bets, payouts, and player account balances.
Regular submission of financial reports to the regulator is required, following prescribed formats and deadlines.
Annual independent audits of financial statements and gaming systems are mandatory, with audit reports submitted to the regulator.
Operators must retain all records, including player data, transaction logs, and audit trails, for a minimum period specified by regulation (typically several years).
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate responsible gambling tools into their platforms, including self-exclusion options, deposit and loss limits, and reality checks to inform players of their gaming activity.
The system must prevent access to gambling services by minors and self-excluded individuals through robust age verification and exclusion list checks.
Responsible gambling features must be easily accessible to players and function reliably across all devices and channels.
Operators are required to provide clear information and warnings about the risks of gambling, as well as resources for problem gambling support, within the user interface.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
