Gambling licensing
since 2004

PELatin America · MINCETUR

Peru gambling license: MINCETUR authorization, tax and procedure

Peru opened a regulated online market in February 2024 and now has about 50 licensed companies. Foreign operators can apply directly through a Peru-domiciled representative. The real costs are the guarantee and a tax stack that includes a 1% levy on every bet.

By Alex SzilaghiReviewed Compare all jurisdictionsCompany formation

Gaming tax
12% of net win≈ 11.76% effective after 2% allowance
ISC on bets
1% of each betsince 1 Jul 2025
Guarantee
≥ 600 UIT≈ S/3.3m, or 3% of prior net income
Corporate income tax
29.5%
Term
6 years

Law 31557, Law 31806, DS 005-2023-MINCETUR; DL 1644 (ISC). UIT 2026 = S/5,500.

Short answer

Peru authorizes online casino and sports betting through MINCETUR under Law 31557 (amended by Law 31806) and Supreme Decree 005-2023-MINCETUR, in force since 9 February 2024. Authorizations last 6 years, renewable. Operators pay a 12% gaming tax on net win plus a 1% selective consumption tax (ISC) on each bet, and post a guarantee of the greater of 3% of prior-year net income or 600 UIT (≈ S/3.3m). A foreign company can apply directly with a Peru-domiciled legal representative.

Peru at a glance

Regulator
MINCETUR, through the DGJCMT; taxes collected by SUNAT; AML reports to UIF-Peru
Primary law
Law 31557 (2022), amended by Law 31806 (2023); Regulation DS 005-2023-MINCETUR, in force 9 February 2024
Authorizations
Platform exploitation — remote gaming and/or remote sports betting; platform and game homologation; B2B supplier registration
Term
6 years, renewable for equal periods
Decision
MINCETUR has up to 30 business days on a complete file
Market
96 authorizations held by 50 companies (MINCETUR register, August 2026)
Domains
.bet.pe, .bet, .com, .pe or .com.pe

Is Peru the right license for you?

A good fit when

  • You want an early position in a growing, regulated Latin American market
  • You can post a guarantee of about S/3.3m and run Peruvian tax compliance
  • You are a supplier — registration is automatic on filing

Look elsewhere when

  • Your margins cannot absorb 12% on net win plus 1% on turnover
  • You want one license for several Latin American markets — Peru licenses Peru only

Peru license types

LicenseWho needs itNotes
Platform exploitation authorization — remote gamingOnline casino operatorsSeparate from betting
Platform exploitation authorization — remote sports bettingOnline sportsbooksSeparate from casino
Homologation (Certificado de Cumplimiento)Every platform and game modalityAccredited laboratory certification
Supplier registrationPlatform makers, game suppliers, payment gatewaysAutomatic approval on filing

Peru license costs and tax

Government and statutory charges
ChargeAmountWhenBasis
Platform authorization (TUPA)S/ 273.10On filingBanco de la Nación
Game-modality homologation (TUPA)S/ 404.90Per modality
Guarantee≥ 600 UIT (≈ S/3.3m)Posted for one year, renewed annuallyLaw 31557 art. 24.4, as amended

Tax

Gaming tax
12% of net win, monthly; a fixed 2% maintenance allowance makes it about 11.76% effective
Selective consumption tax (ISC)
1% of each bet since 1 July 2025 (0.3% from 20 January to 30 June 2025); under constitutional challenge but payable
Corporate income tax
29.5%

Legal framework

InstrumentWhat 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-MINCETURRegulation; in force 9 February 2024
Legislative Decree 1644 (2024)Extends ISC to remote gaming and betting

Local substance and eligibility

  • Peruvian company, branch of a foreign company, or a foreign company applying directly
  • Legal representative domiciled in Peru and a RUC tax number
  • Platform, games and RNG certified by an accredited laboratory
  • Guarantee posted after authorization and renewed every year
  • AML programme reporting to UIF-Peru

How to get a Peru license

  1. Weeks 1–2

    Choose the track

    Peruvian entity, foreign branch or direct foreign authorization; scope casino and/or betting.

  2. Weeks 2–4

    Representative and RUC

    Appoint a Peru-domiciled legal representative and register for a RUC.

  3. Weeks 3–8

    Prepare the dossier

    Corporate, financial and technical files; apostille and translate foreign documents.

  4. Week 8

    File on the MINCETUR extranet

    Pay the TUPA fee.

  5. Weeks 8–14

    Resolution and guarantee

    Directorial resolution within 30 business days; post the guarantee.

  6. Weeks 14–20

    Homologate and go live

    Certify platform and games, register suppliers, register with SUNAT, launch on a Peru-facing domain.

Document checklist

Corporate
  • Company documents (apostilled and translated)
  • Legal representative power of attorney
  • RUC registration
Financial
  • Financial statements
  • Guarantee instrument
Technical
  • Laboratory certification of platform, games and RNG
  • Domain details
  • Supplier list
Compliance
  • AML policies
  • Responsible gaming and advertising controls

After the license

Taxes

Monthly 12% gaming tax and 1% ISC to SUNAT.

Guarantee

Renew every year.

Suppliers

Use only registered suppliers.

AML

Reports to UIF-Peru.

Peru compared

PeruColombiaChileCuraçao
Annual gov. costSmall TUPA fees; guarantee ≥ S/3.3m811 SMMLV fixed right + 15% GGRNo license yet≈ €47,450 B2C · €24,500 B2B
Tax on GGR12% net win + 1% ISC on bets15% GGR rights + 16% consumption taxTo be set by law0% intl GGR
Time to license4–5 months4–6 monthsPending legislation2–5 months
Local substancePE representative and RUCCO company, CO platform, .coLocal incorporation (proposed)Seat, MD, office, MLRO, key persons
StatusNational licenseNational concessionBill in the SenateOffshore (Kingdom of NL)

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. More than twenty years in gambling licensing and corporate structuring 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 filing fees are small (about S/273 for the platform and S/405 per game modality), but you must post a guarantee of the greater of 3% of prior-year net income or 600 UIT (about S/3.3m), and pay 12% on net win plus 1% ISC on bets.

Can a foreign company get a Peruvian license?

Yes. A foreign company can apply directly if it appoints a legal representative domiciled in Peru and registers a RUC; a Peruvian company or branch is also possible.

How long does it take?

MINCETUR decides within 30 business days of a complete file; with preparation, homologation and the guarantee, plan 4–5 months to go live.

What is the gambling tax in Peru?

12% of net win (about 11.76% effective) plus 1% selective consumption tax on each bet, and 29.5% corporate income tax.

Sources

Figures were checked against the regulator and legislation listed below on 8 October 2026. Fees, tax rates and restricted-market lists change; confirm with us before you commit capital.

  1. MINCETUR — online gaming and betting
  2. SUNAT — gaming tax

Find out if Peru fits before you pay a fee

We screen the ownership chain, check banking and payment fit for your markets, and price the full year-1 cost before anything is filed. Then we incorporate, prepare the dossier and handle the regulator through to go-live.

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