The market
Peru regulated online gaming and sports betting under Ley 31557, with its reglamento (DS 005-2023-MINCETUR) taking the regime live on 10 February 2024. As of mid-2026 the MINCETUR register held 96 titular authorisations, 47 for remote sports betting and 45 for remote gaming, alongside 349 registered service providers and 8 accredited certification labs, after a consolidation from around 111 authorisations a year earlier. Peru is one of the region’s most active betting populations, and the market is football-led with strong Liga 1 interest.
Both casino (series 11 licences) and sports betting (series 21) are licensable. The local payment rails are Yape and Plin plus PagoEfectivo, and licensed operators run on .pe domains. Crucially, the reglamento prohibits licensed operators from offering or processing cryptocurrency. Between January and November 2025, taxes tied to casinos, machines and remote betting raised PEN 419.5m (about USD 124.6m), of which remote sports betting was PEN 117.4m, remote gaming PEN 91.4m, slots PEN 197.5m and land casinos PEN 13.1m.
Regulation and licensing
The regulator is MINCETUR, through the Dirección General de Juegos de Casino y Máquinas Tragamonedas (DGJCMT). The framework is Ley 31557 as modified by Ley 31806, with the reglamento in DS 005-2023-MINCETUR. Licences are split into series 11 for casino and series 21 for sports betting, so an operator wanting both must hold both. Applications go through a MINCETUR online platform, and the authority has up to 30 working days to evaluate. Operators must be established locally and pass technical homologation of games.
The tax structure has two layers. The Impuesto a los Juegos a Distancia is 12% of net gaming income (GGR after prizes, refunds and platform maintenance). On top sits the Impuesto Selectivo al Consumo (ISC): set at a reduced 0.3% per bet for the first half of 2025 to ease adoption, then rising to 1% per bet from 1 July 2025. Operators have argued the 1%-on-turnover ISC is confiscatory because it can equate to around 20% of GGR, pushing the combined burden above 30%. The tax take is distributed 20% to the Tesoro Público, 20% to Minsa mental-health programmes, 40% to MINCETUR and 20% to the IPD.
Marketing and player rules
Marketing sits under MINCETUR’s responsible-gambling framework, with age limit 18 and a registry of authorised operators for verification. The stand-out operating rule is the ban on cryptocurrency for licensed operators, which shapes payment design. On player taxation, the ISC is charged per bet and collected by operators rather than declared separately by players; operators bear the 12% on net income.
What this means for your plan
Peru is an enter-now market: a single national regulator, a clear licence, and a live, football-hungry player base. I would build for fiat-only payments from day one, because the crypto ban is absolute for licensed operators, and I would model the ISC at the full 1% of turnover, not the transitional 0.3%, because that is the standing rate. The two-series licence split matters: decide early whether you need casino, sportsbook or both, because each is a separate authorisation. The consolidation in the operator count tells me margins are tight, so entry should be efficient.
Sources
- MINCETUR, preguntas frecuentes Ley 31557 (apuestas deportivas a distancia), checked 5 September 2026
- Yogonet, SUNAT Formulario Virtual 696, 12% impuesto al juego y 1% ISC, checked 5 September 2026
- La República, MEF reduce el ISC a 0,3% hasta el 30 de junio de 2025, luego 1%, checked 5 September 2026