Short answer
MINCETUR (Ministry of Foreign Trade and Tourism) authorizes remote gambling and sports betting under Law 31557, amended by Law 31806, and the regulation approved by Supreme Decree 005-2023-MINCETUR, in force since 9 February 2024. Depending on the activity, you need:
- a platform exploitation authorization for remote gambling;
- a platform exploitation authorization for remote sports betting;
- certification and homologation of the technology platform and relevant components;
- registration of in-scope related-service suppliers.
Exploitation authorizations are valid for six years and renewable. The monthly tax is 12% of the taxable base under the sector law; the 2% flat maintenance deduction from net revenue makes it equivalent to 11.76% of net revenue in a simplified calculation. Since 1 July 2025 a 1% selective consumption tax (ISC) also applies to the value of relevant stakes, with different taxpayer and collection rules depending on the operator's status: for platforms run by foreign companies, the player is the taxpayer and the operator collects and files the tax.
Applicants must also post a financial guarantee and meet vetting, technical certification and AML requirements. Foreign companies can apply directly without forming a local entity. The legal prior-review period is in principle 30 business days for a complete file; the whole project, including preparation and technical homologation, takes about 4–5 months.
Important: A MINCETUR authorization covers the approved activities in Peru. It does not by itself allow operation in other Latin American countries.
Peru at a glance
- Regulator
- MINCETUR, through the DGJCMT; taxes administered by SUNAT; AML reports go to UIF-Perú as applicable
- Primary law
- Law 31557 (2022), amended by Law 31806 (2023); regulation approved by DS 005-2023-MINCETUR, in force 9 February 2024
- Authorizations and homologation
- The platform exploitation authorization (remote gambling and/or remote sports betting) is the operator's right to carry on the regulated activity; homologation covers the technical compliance of the platform and certification of relevant components or game modalities; supplier registration is a separate procedure for certain related services
- Term
- Authorizations are valid for six years and renewable.
- Review period
- MINCETUR has in principle up to 30 business days for applications subject to prior review. Preparing the file, platform homologation, posting the guarantee and go-live formalities can extend the whole project to about 4–5 months
- Market
- As checked in August 2026, the MINCETUR register showed 96 authorizations held by 50 companies
- Domains
- .bet.pe, .bet, .com, .pe or .com.pe
Is Peru the right license for you?
A good fit when
- You want to enter a growing regulated Latin American market at a relatively early stage
- You can post the financial guarantee (≈ PEN 3.3m in 2026) and run Peruvian tax compliance
- You supply related services and meet the conditions for the applicable registration procedure
Look elsewhere when
- Your financial model cannot carry the tax load (12% tax plus 1% ISC on stakes) and compliance costs
- You want one authorization for several Latin American markets — a MINCETUR authorization does not cover other countries
Authorizations, homologations and registrations in Peru
| License | Who needs it | Notes |
|---|---|---|
| Platform exploitation authorization — remote gambling | Online casino operators | A separate authorization is needed for remote sports betting |
| Platform exploitation authorization — remote sports betting | Online sportsbooks | A separate authorization is needed for remote gambling |
| Technical homologation (Certificado de Cumplimiento) | Each technology platform and each game modality | Separate from the exploitation authorization: accredited-lab certification and MINCETUR homologation |
| Supplier registration | Platform makers, game suppliers, payment processors | Automatic-approval procedure, subject to meeting the applicable requirements |
Administrative fees, guarantees and applicable taxes
| Charge | Amount | When | Basis |
|---|---|---|---|
| Platform exploitation authorization (TUPA) | PEN 273.10 | On filing | Payment: Banco de la Nación; 2026 TUPA item to confirm |
| Homologation of a game modality (TUPA) | PEN 404.90 | Per game modality | Payment: Banco de la Nación; 2026 TUPA item to confirm |
The guarantee is not a non-refundable administrative fee and is shown separately below with the taxes. Its amount follows the law in force when it is posted: PEN 3,300,000 is 600 UIT at the 2026 value (or 3% of prior-year net revenue, if higher). Some accessible official texts show art. 24.4 with 200 UIT, while the Law 31806 amendments set 600 UIT; confirm the consolidated version with MINCETUR. The guarantee is posted after authorization and renewed every year.
Guarantees and taxes
- Financial guarantee (not a fee)
- 600 UIT (≈ PEN 3.3m in 2026) or 3% of prior-year net revenue, if higher — amount to verify in the consolidated law; renewed annually
- Remote gambling tax
- The monthly tax is 12% of the taxable base under Law 31557: monthly net revenue (stakes and other relevant amounts, less prizes and refunds) minus a 2% flat maintenance deduction. Example: net revenue PEN 100,000 – PEN 2,000 deduction = PEN 98,000 base; 12% tax = PEN 11,760, equivalent to 11.76% of net revenue (not a separate statutory rate).
- Selective consumption tax (ISC)
- Since 1 July 2025 remote gambling and sports betting carry a 1% ISC on the value of each relevant stake (0.3% from 20 January to 30 June 2025). Who owes it and how it is collected depends on the operator's status: for platforms run by foreign companies, the operator collects the ISC owed by the player under SUNAT rules. ISC has been challenged at the Constitutional Court but remains payable.
- Corporate income tax
- Peru's general corporate rate is 29.5%. Whether it applies to a licensed operator depends on tax residence, form of organization, the nature of the income and the rules for non-resident companies.
Legal framework
| Instrument | What it does for you |
|---|---|
| Law 31557 (2022) | Authorization regime and 12% gaming tax |
| Law 31806 (2023) | Amendments, including the guarantee rule |
| Supreme Decree 005-2023-MINCETUR | Regulation; in force 9 February 2024 |
| Legislative Decree 1644 (2024) | Extends ISC to remote gaming and betting |
Company and legal representation requirements
- Peruvian company, branch of a foreign company, or a foreign company applying directly without a branch
- A company formed outside Peru can apply directly without forming a local company, but must meet the legal-representation (Peru-domiciled representative), tax-identification and documentation requirements for its category
- Technology platform, games and random number generators certified by an accredited laboratory, as applicable
- Financial guarantee posted after authorization and renewed every year
- AML procedures with reporting to UIF-Perú
Entity types, capital, local agents, tax and timing: Peru company formation.
How to obtain MINCETUR authorization
- Weeks 1–2
Choose the legal structure and activities
We review the business model and decide between a Peruvian company, a branch of a foreign company or a foreign company applying directly, and identify the activities that need separate authorizations and homologations.
- Weeks 2–4
Legal representative and tax registration
We check the requirements for appointing a Peru-domiciled legal representative and for tax identification, including the RUC registration that applies to the applicant's category.
- Weeks 3–8
Prepare the documentation
Corporate documents, financial statements, information on relevant individuals and technical documentation. Foreign documents are legalized or apostilled and translated where the procedure requires it.
- Week 8
File through the MINCETUR electronic platform
The application goes through the authority's electronic platform with supporting documents and proof of the administrative fees.
- Weeks 8–14
Review and administrative decision
MINCETUR checks the legal and administrative requirements. For procedures subject to prior review, the maximum decision period is in principle 30 business days for a complete file.
- After the decision
Post the guarantee
Once the applicable conditions are met, the applicant posts the financial guarantee in the form and amount the law requires.
- Weeks 14–20
Technical homologation and go-live preparation
Platforms, games and relevant technical components go through conformity checks, certification and homologation; the operator registers with SUNAT and prepares its Peru-facing domain.
- Ongoing
Start operating and stay compliant
Operations can start once all authorization and homologation procedures are complete. The holder must then meet tax, guarantee-renewal, registered-supplier, player-protection, AML and reporting obligations. The overall timeline of about 4–5 months depends on corporate complexity, document availability, technical certification and MINCETUR's checks.
Document checklist
Corporate documents
- Company documents (apostilled and translated, as applicable)
- Legal representative power of attorney
- Proof of tax identification (RUC) for the applicant's category
Financial documents
- Financial statements
- Guarantee instrument
Technical documentation
- Laboratory certification of platform, games and random number generators
- Domain details
- Supplier list
Compliance
- AML policies
- Player-protection and responsible-gambling measures, advertising policy
Ongoing obligations of authorized operators
Taxes
Monthly 12% tax and 1% ISC (collected or owed, depending on operator status), filed with SUNAT.
Guarantee
Renewed every year at the legally applicable amount.
Suppliers
Work with suppliers that meet the registration obligations for the services they provide.
AML
Reports to UIF-Perú as applicable.
Markets
A MINCETUR authorization does not by itself allow operation in other countries.
Peru compared with other regulated Latin American markets
| Peru | Colombia | Chile | Curaçao | |
|---|---|---|---|---|
| Annual license fees | TUPA fees (nominal) | Fixed 811 SMMLV component + variable rights | No license (figures only in the bill) | €47,450 B2C · €24,490 B2B |
| Tax on GGR | 12% of taxable base + 1% ISC on stakes | Rights 15% / min. 17% + 16% consumption tax on GGR | Proposed sector tax; SII VAT in force for foreign platforms | 0% intl GGR |
| Time to license | 4–5 months | 4–6 months | Pending legislation | 2–5 months |
| Local substance | PE representative and RUC | Company registered in CO, Coljuegos technical requirements, .co | Chilean company (proposed) | Seat, MD, office, MLRO, key persons |
| Status | National authorization (regulated market since 2024) | National concession (regulated since 2016) | Bill in the Senate — regime not adopted | Offshore (Kingdom of NL) |
The compared jurisdictions differ in status: Peru and Colombia are operating regulated markets, Chile has a bill still going through Congress (no licenses issued), and Curaçao is an international licensing regime. For Curaçao, the €47,450 B2C figure is the total annual fee in the CGA schedule (€24,490 + €22,960). The Status row shows the nature of each regime.
All jurisdictions side by side, with filters: compare gambling license jurisdictions. How we run an application: gambling consulting services.
Written and reviewed by Alex Szilaghi
Founder of Szilaghi Consulting, licensing gambling businesses since 2004 across EU, UK, Canadian and offshore jurisdictions, based in Romania and working before ONJN on Class 1 and Class 2 files. We act as Romanian representative and local director for foreign ONJN licensees and file their monthly regulatory reports, so these guides reflect how the rules are applied in practice, not only how they read.
Last legal review . Current to the MINCETUR framework as of the review date. General information, not legal advice.
Peru gambling license — FAQs
How much does a Peru online gambling license cost?
MINCETUR administrative fees are small (about PEN 273 for the platform authorization and PEN 405 per homologated game modality, to confirm against the 2026 TUPA). The main financial commitment is the guarantee — 600 UIT (≈ PEN 3.3m in 2026) or 3% of prior-year net revenue, if higher — which is not a non-refundable fee. On top come the monthly 12% tax on the taxable base and the 1% ISC on stakes, which for foreign operators is legally owed by the player and collected by the operator.
Can a foreign company get a license in Peru?
Yes. A company formed outside Peru can apply directly without forming a local company, provided it meets the legal-representation, tax-identification and documentation requirements. A Peruvian company or a branch is also possible.
How long does it take?
MINCETUR has in principle up to 30 business days to review a complete file subject to prior review. With preparation, platform homologation and the guarantee, allow about 4–5 months overall.
What is the gambling tax in Peru?
12% of the taxable base derived from monthly net revenue after a 2% flat maintenance deduction — equivalent to 11.76% of net revenue in a simplified calculation — plus a 1% ISC on relevant stakes, with taxpayer rules that depend on the operator's status. The general corporate income tax rate is 29.5%; whether it applies depends on tax residence and the nature of the income.
Sources
Figures were checked against the regulator and legislation listed below on 13 October 2026. Fees, tax rates and restricted-market lists change; confirm with us before you commit capital.
Find out if Peru fits before you pay a fee
We assess eligibility, structure the company, prepare the documentation and coordinate the MINCETUR procedures, and we estimate first-year fees, guarantees and operating costs.
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