Basic laws: Ley N ° 27153 (1999) and Ley N ° 31557 (2022) - Peru
The legal basis of the Peruvian gambling market is built on two "whales": Ley N ° 27153 (1999) - the basic law on land casinos and slot halls, and Ley N ° 31557 (2022) - the law on distance games and online sports betting. The first defines the rules for halls, security and accommodation, the second - introduces a framework for online, tax obligations and technical standards under the supervision of MINCETUR. In 2023-2025, the online framework was detailed by regulations and fiscal norms.
Ley N ° 27153 (1999): casino and "tragamonedas"
Purpose of the law. Regulate the operation of casinos and arcades to protect public morality/safety, promote tourism, and levy a tax on gaming. Direct authorization of the competent authority (MINCETUR/subdivision) and compliance with technical and security standards is required.
Key points (summary):- Licensing and control. Operation is allowed only with permits; accounting and audit of the activities of the halls are conducted.
- Accommodation of halls. It is forbidden to place halls closer than 150 meters to schools, churches, hospitals, barracks, etc. (the rule of distances is enshrined in the text of the law).
- Security/infrastructure. Requirements for evacuation, video surveillance, cash discipline and payment protocols. Details - in by-laws (see MINCETUR regulations).
- Age. Access by adults only; operators have control responsibilities. (To be clarified when preparing a legal publication in the current MINCETUR text and regulations.)
Regulations to 27153. Basic D.S. N ° 009-2002-MINCETUR approved the regulations for the land law; later it was repeatedly updated (e.g. D.S. N ° 015-2017-MINCETUR).
Ley N ° 31557 (2022): Distance gaming and online betting
Sphere. The law regulates "juegos a distancia" and "apuestas deportivas a distancia" (online casinos/games and remote sports book), introduces tax obligations and stipulates that activities are allowed only on authorized platforms under the supervision of MINCETUR.
Taxes and fiscal rules. The act creates a separate tax on distance games and betting and links its administration to SUNAT; ISC (impuesto selectivo al consumo) is also taken into account for the relevant operations. In 2023, Ley N ° 31806 was adopted (amendments to 31557), and in 2024-2025, SUNAT detailed the registration/reporting procedure and forms in US dollars.
Launch and regulations. October 13, 2023 D.S. N ° 005-2023-MINCETUR - regulation to 31557 (takes into account Ley 31806 amendments): 7 titles, 57 articles, additional provisions and technical standards. Sectoral lawyers noted that new requirements become mandatory from February 10, 2024.
What 31557 + regulation requires (summary for revision):- Licensing of operators/providers, authorization of domains and platforms, control of hosting and logs.
- Responsible play and 18 + access. RG policies, self-restraint tools, prohibition of access to minors.
- Technical Standards/Integrites. Requirements for RNG/platforms, official sports feeders, anomaly monitoring and data protection.
- KYC/AML and compliance. Identification, reporting on threshold operations; rules for non-resident taxpayers and ISC agents.
- Advertising and sponsorship. Communication only 18 +, transparent offers/bonuses; monitoring of channels and warnings. (See MINCETUR explanation of procedure.)
How do 27153 and 31557 compare
Vertical. 27153 - about land casinos and slots; 31557 - about online/remote products (including a sports book).
Regulatory body. In both cases, MINCETUR (through the relevant directorates) carries out supervision and permits.
By-law base. For land - D.S. 009-2002-MINCETUR (and rev. 2017, etc.); for online - D.S. 005-2023-MINCETUR (including Ley 31806).
Taxation. The onshore segment is taxed under 27153 and related regulations; special tax and ISC/accounting mechanics have been created for online through SUNAT (including registration and reporting procedures for non-residents).
Key Date History (for reference)
July 9, 1999 - Publication Ley N ° 27153 (casinos and slot machines).
November 13, 2002 - D.S. N ° 009-2002-MINCETUR (regulation to 27153); subsequent updates, including 12 September 2017 (D.S. N ° 015-2017-MINCETUR).
August 13, 2022 - publication of Ley N ° 31557 (online games and distance betting).
June 28, 2023 - Ley N ° 31806 (amendments to 31557).
October 13, 2023 - D.S. N ° 005-2023-MINCETUR (regulation to 31557) + MINCETUR clarifications.
2024-2025 - SUNAT: registration/declaration procedure (incl. forms in USD) for non-residents and ISC agents.
What matters to players and operators
Players: select only authorized sites (for online - on domains/applications listed by MINCETUR), check the rules of the responsible game and the timing of payments.
Operators: for the ground segment - compliance with distances/safety and license conditions; for the online segment - platform authorization, integration with official feeds, KYC/AML, reporting to SUNAT on new taxes and ISC.
In Peru, Ley N ° 27153 (1999) enshrined strict rules for land-based casinos and halls with "tragamonedas" (distances, safety, licenses), and Ley N ° 31557 (2022) - transferred mature regulatory logic online, setting licensing, technical standards and a separate tax implemented by the D.S. regulation N ° 005-2023-MINCETUR and SUNAT practice in 2024-2025. This created an understandable "two-circuit" system for investors and consumers - with the priority of integration and responsible play.