Short answer
A Peruvian company is usually a sociedad anónima cerrada (S.A.C.) or S.R.L. under the Ley General de Sociedades (Law 26887), registered with SUNARP and given a RUC tax number by SUNAT. There is no general minimum capital and no gambling-specific capital floor; instead, Law 31557 and Supreme Decree 005-2023-MINCETUR require MINCETUR to assess solvency (equity may not be negative) and require a guarantee of the greater of 3% of annual net income or 600 UIT per authorization. Corporate income tax is 29.5%.
Peru company formation at a glance
- Entity type
- Sociedad anónima cerrada (S.A.C.), S.R.L., or a Peruvian branch (sucursal) of a foreign company
- Governing law
- Ley General de Sociedades, Law 26887; gaming: Law 31557 (amended by Law 31806) and DS 005-2023-MINCETUR
- Registry
- Registro de Personas Jurídicas, SUNARP (public deed before a Peruvian notary; online filing through SID-SUNARP)
- Minimum capital
- No statutory minimum; shares must be fully subscribed and at least 25% of each paid in. No gambling-specific capital floor, but MINCETUR tests solvency and equity may not be negative
- Shareholders
- S.A.C.: 2 to 20 shareholders; S.R.L.: up to 20 partners. Individuals or companies, any nationality
- Directors
- S.A.C.: board optional; a general manager (gerente general) is required. S.R.L.: one or more managers
- Local resident requirement
- No nationality rule for managers, but in practice a Peru-resident legal representative is needed for SUNAT, banks and MINCETUR; a branch must have a permanent legal representative in Peru
- Registered office
- Peruvian address required as the company domicile and SUNAT fiscal domicile
- Corporate tax
- 29.5% on taxable income; 5% withholding on dividends
- UBO register
- Beneficial owner declaration to SUNAT (Legislative Decree 1372); 10% ownership or control test
- Accounts/audit
- Electronic accounting books and annual tax return; statutory audit not generally required for private companies (check thresholds and regulator requests)
- Time to incorporate
- Indicative 2–4 weeks once apostilled foreign documents are ready
What the gambling regulator expects of the company
- Law 31557 allows authorizations to be held by Peruvian companies, Peruvian branches of foreign companies, and foreign companies without a branch; the regulation sets separate filing requirements for each category.
- MINCETUR assesses solvency, liquidity and profitability over prior or projected fiscal years. Equity may not be negative, and the evaluation continues for the whole authorization term.
- Partners, directors, managers and registered representatives are screened: prior sanctions for unauthorized gaming, bankruptcy or liquidation, disqualification abroad and certain criminal convictions are grounds for refusal.
- Each authorization requires a guarantee in favor of MINCETUR of the greater of 3% of annual net income or 600 UIT (about S/3.3 million at the 2026 UIT), renewed annually.
- The holder must have a RUC, file the 12% remote-gaming tax and the 1% ISC on bets with SUNAT, and run an AML/CFT system reporting to UIF-Peru.
- Authorizations cannot be transferred, so the company that applies is the company that must hold the guarantee, bank accounts and supplier contracts.
License fees, process and documents: Peru gambling license.
Which Peru entity to use
| Vehicle | Use it for | Notes |
|---|---|---|
| Sociedad anónima cerrada (S.A.C.) | Default operating company for a licensed online operator or B2B supplier | Limited liability, 2–20 shareholders, optional board. Shares can be transferred to new investors, subject to statutory pre-emption rights. Most common vehicle for foreign-owned groups. |
| Sociedad comercial de responsabilidad limitada (S.R.L.) | Small, closely held businesses with few partners | Up to 20 partners; capital divided into participations rather than shares, and transfers require a public deed and registration. Less flexible for investment rounds. |
| Branch of a foreign company (sucursal) | Groups that want the Peruvian business inside the foreign parent | Registered with SUNARP on the basis of the parent’s apostilled documents; no separate liability shield for the parent. MINCETUR treats branches as a distinct applicant category. |
How to incorporate in Peru
- Week 1
Choose the vehicle
Decide between S.A.C., S.R.L., branch or a direct foreign application, and confirm the corporate purpose covers remote gaming and betting.
- Weeks 1–3
Prepare foreign documents
Apostille and translate the parent’s certificate of incorporation, bylaws, board resolution and powers of attorney.
- Week 2
Reserve the name
Reserve the company name with SUNARP.
- Weeks 2–4
Deed and registration
Sign the incorporation deed before a notary, deposit the paid-in capital and register with SUNARP.
- Weeks 3–5
RUC and books
Obtain the RUC, set the fiscal domicile, register electronic books and file the beneficial owner declaration on SUNAT’s schedule.
- Weeks 4–10
Bank account
Open a Peruvian bank account and register the foreign capital contribution.
- After setup
File with MINCETUR
Submit the authorization file and plan the guarantee; see the license page for the licensing timeline.
Documents you will need
- Parent certificate of incorporation and good standing (apostilled, translated)
- Parent bylaws and board resolution approving the investment (apostilled, translated)
- Powers of attorney for the people signing the deed in Peru
- Passports of individual shareholders, managers and the legal representative
- Draft bylaws with a corporate purpose covering remote gaming and betting
- Peruvian registered address (lease or domicile agreement)
- Bank evidence of the capital contribution
- Beneficial ownership chart down to individuals
Tax
- Corporate income tax
- 29.5%
- Dividend withholding
- 5% on distributions
- IGV (VAT)
- 18% on taxable supplies
- Remote gaming tax
- 12% of net win
- Selective consumption tax (ISC)
- 1% of each bet since 1 July 2025
Annual upkeep
Annual shareholders’ meeting
Approve financial statements and allocate profit within three months of year end (Law 26887).
Corporate income tax
Monthly advance payments and an annual return to SUNAT.
Gaming taxes
Monthly 12% remote-gaming tax and 1% ISC on bets to SUNAT.
Beneficial owners
Report changes to SUNAT within the deadlines in force.
MINCETUR
Renew the guarantee every year and keep corporate and financial information current.
AML
Maintain the compliance officer and reporting to UIF-Peru.
Banking and payments
Peruvian banks will open accounts for licensed operators, but onboarding is slow and document-heavy: expect enhanced due diligence on the group, beneficial owners and source of funds, and in-person or notarized signatures. Plan several weeks, and start before the MINCETUR guarantee is due because the guarantee is usually issued by a local bank or insurer.
How we prepare the underwriting file: payments and banking.
Mistakes to avoid
- Using a corporate purpose that does not expressly cover remote gaming and sports betting.
- Leaving the beneficial owner declaration late; SUNAT fines are calculated on net income.
- Choosing the simplified SACS form, which is designed for individual founders, when the shareholder is a foreign company.
- Appointing a legal representative who has no Peruvian ID number, which slows SUNAT and bank registrations.
- Leaving the guarantee until after authorization instead of arranging bank or insurer capacity in parallel.
Peru compared
| Peru | Costa Rica | Brazil | Chile | Colombia | |
|---|---|---|---|---|---|
| Usual vehicle | S.A.C. or branch | S.A. or S.R.L. | Ltda or S.A. | SpA now; closed S.A. (proposed) | S.A.S. or branch |
| Minimum capital | No minimum; solvency test | None | None; R$30m for betting (suspended) | No minimum (bill: TBD) | No minimum; Coljuegos tests |
| Local requirement | PE legal representative | Resident agent, office | Resident attorney/administrator | CL representative for SII | CO legal representative |
| Corporate tax | 29.5% | 30% local; Law 9050 | 34% IRPJ+CSLL | 27% | 35% |
| Time | 2–4 weeks | 1–2 weeks + permit | 1–3 months | 1 day–6 weeks | 2–4 weeks |
Every formation jurisdiction side by side: company formation for gambling licenses. Licenses compared: gambling license jurisdictions. How we work: gambling consulting services.
What we do
Before you incorporate
We check that the entity, ownership chain and tax position will pass the regulator and the bank, and model the year-one cost.
Formation and registered office
We prepare the documents and coordinate incorporation, registered office and tax registration through licensed local agents and counsel.
Banking
We prepare the underwriting file and introduce banks, EMIs and PSPs that work with gambling businesses in Peru.
The license
We prepare and file the Peru gambling license and stay on for renewals and reporting.
Peru company formation — FAQs
Do I need a Peruvian company to get a MINCETUR license?
No. Law 31557 also allows Peruvian branches of foreign companies and foreign companies without a branch to apply. Many operators still incorporate locally to simplify tax, banking and payments. See our Peru gambling license page for the licensing process.
What is the minimum capital for a Peruvian company?
There is no general statutory minimum and no gambling-specific capital floor. MINCETUR assesses solvency and requires a guarantee of the greater of 3% of annual net income or 600 UIT per authorization.
Which entity should a foreign operator use?
Usually a sociedad anónima cerrada (S.A.C.), which allows 2 to 20 shareholders and limits liability. A branch is an option if the parent prefers to hold the business directly.
How long does incorporation take?
Indicatively two to four weeks for registration and RUC once apostilled foreign documents are ready. Bank account opening often takes longer.
Does a Peruvian company have to report its beneficial owners?
Yes. Legal persons domiciled in Peru file a beneficial owner declaration with SUNAT under Legislative Decree 1372, identifying individuals with 10% or more, or control.
What is the corporate tax rate in Peru?
29.5% on taxable income, with 5% withholding on dividends. Online gaming companies also pay the 12% remote-gaming tax and the 1% ISC on bets.
Sources
Checked against the sources below on 9 October 2026. Registry fees, tax rates and filing rules change; confirm with us before you incorporate.
Set up the right Peru company the first time
An entity that the regulator, the bank and the tax authority will all accept. We screen the structure first, then incorporate, open accounts and file the license.
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