Government revenues from licenses and taxes (Peru)

Government revenues from licenses and taxes - Peru

1) Legal framework: what regulates and who administers

Online games and online betting are regulated by Ley 31557 (13. 08. 2022), revised by Ley 31806 (28. 06. 2023), and the order of application is set by Decreto Supremo 005-2023-MINCETUR. The tax portion is administered by SUNAT.

In parallel, Decreto Legislativo 2024 (1644) was adopted in 13. 09. 2024), which supplemented the tax block and introduced the Selective Consumption Tax (ISC) on online betting/gaming from 2025.

The profile body for the games is MINCETUR/DGJCMT (Dirección General de Juegos de Casino y Máquinas Tragamonedas).

2) Main sources of state income

A) Tax on online games and online betting: 12% of base (monthly)

Rate: 12%. The base is formed from gross income (ingreso bruto) minus winnings/returns, then minus platform maintenance costs (2% of net income) - the result is the tax base. The tax is paid monthly.

B) ISC (Impuesto Selectivo al Consumo) for Distance Gaming/Betting

From 2025, there is a 1% rate on the amount of each online bet (value of the bet). Norm introduced by D.Leg. 1644; SUNAT publishes the declaration procedure (including for non-residents). Transition/technical procedures were discussed at the start of implementation.

💡 Context: in 2023, when preparing secondary norms, 1% ISC was discussed and even temporarily excluded from some editions, but D.Leg. 1644 and implemented in 2025 (position confirmed by tax reviews and SUNAT pages).

C) Licenses, permits and administrative fees MINCETUR/DGJCMT

The official TUPA MINCETUR (2025) contains a register of administrative procedures and fixed fees/duties (e.g. for "Autorización y/o renovación de Explotación de Plataformas Tecnológicas de juegos a distencia y apuestas deportivas a distancia" S/273 collection is indicated. 10; a number of related procedures - gratuitous). These are administrative fees for the procedure, they are not equal to the commercial cost of entering the market (costs are higher due to guarantees, audits, integrations, etc.).

3) How taxes count: short formulas

12% tax (online games/bets):

Base = (Bets + bonuses counted as income) − (Wins + returns) = Ingreso Neto;
Minus 2% of → Base imponible platform maintenance costs;
Tax = 12% × Base imponible (monthly, per platform).

ISC 1% (from 2025):

1% × the amount of each bet (value of the bet), declared according to the SUNAT schedule. For non-residents, virtual accounting/payment procedures are provided.

4) Reporting and compliance

SUNAT has released manuals and forms: registration of non-residents, filing in US dollars, offsets of overpayments, calendar of terms. Current links and updates are on the SUNAT portals (orientation/" emprender").

MINCETUR/DGJCMT maintains a public page on online games (documents, FAQs, applicant lists, service circulars).

5) Income from the fight against the illegal segment (indirect effect)

In 2025, MINCETUR reported a 40% reduction in the supply of illegal online ~, which increases tax collection and redistributes traffic to the licensed circuit. This is not a direct tax, but an important factor for the growth of revenues.

6) Scenario impact on the budget: how the state check "develops"

💡 Below is an indicative outline for understanding, not an official estimate.

Online sector:

Gross operator income (GGR-like metric) → 12% tax on base;
Additionally, ISC 1% with handle (sum of bets) passes in a separate line.

Offline sector:

Revenues are generated through its tax regimes and control DGJCMT; Offline SUCTR enhances transparency and, as a result, collectability. (See MINCETUR for detailed offline rates; in this article, the focus is online).

Licensed/administrative fees:

One-time/periodic payments under MINCETUR/DGJCMT procedures according to TUPA (amounts in salts), plus costs for tests, integrations and external guarantees.

7) What's important for operators, investors and newsrooms to know

To operators

Arrange billing so that you separately take into account the GGR base (for 12%) and handle (for ISC 1%); automate unloading for SUNAT formats.

Follow the DGJCMT circulars and TUPA updates: forms, procedure codes, deadlines are changing.

To investors

Peru - Projected Tax Construct: 12% of Base + ISC 1%; the creation of a separate authorization/register directorate in 2025 enhances the manageability of the sector.

To editors/analysts

When comparing with other LATAM countries, be sure to divide the tax by GGR and withholding "from each rate" (ISC) - these are different bases and different drivers of budget revenues. Updates are better verified on SUNAT/MINCETUR and in major tax reviews.

8) Short FAQ

What tax does the online operator pay on game results?

12% of the base calculated from net income minus 2% of "maintenance costs" (monthly).

Does Peru have a "per rate" tax?

Yes I did. ISC 1% on the amount of each online bet is valid from 2025 to D.Leg. 1644; declaration procedure - at SUNAT.

Does the regulator have fixed "state duties"?

Yes I did. TUPA MINCETUR 2025 publishes fees for procedures (e.g. authorization/extension of platform operation - S/273. 10). This is precisely the administrator, not the total "cost of the license."

Where to check the current rules and forms?

MINCETUR/DGJCMT (law, regulation, FAQ, circulars) and SUNAT (12% tax, ISC, forms, payment currencies) portals.

Peru's fiscal model for online is a combination of 12% base tax (GGR logic) and an ISC of 1% on each online rate. Plus - administrative fees for permits from MINCETUR/DGJCMT. Combination of a clear legal framework (Ley 31557/31806, D.S. 005-2023, D.Leg. 1644), active supervision and digital reporting SUNAT provides predictable budget revenues and contributes to the sewerage of players in the licensed circuit.