Peru

• online casino games
• online lotteries
• online sports betting

• unlicensed gambling
• participation of minors in any form of gambling
• cryptocurrency payments for gambling
• games not registered or technically certified (e.g. uncertified software)

• 12% of Net Revenue (bets – payouts – 2% deductible)
• 0.3% ISC on turnover: From 20 January 2025 to 30 June 2025
• 1% ISC on turnover: From 1 July  2025 onwards

• Competitive tax rates

Peru’s 12% net revenue tax and low turnover-based ISC (starting at just 0.3%) make it more operator-friendly than many neighbouring markets, such as Colombia.

• Clear and comprehensive regulation

Peru's solid legal framework covers both land-based and online gambling, offering long-term legal certainty for operators entering the market.

• Game Aggregator
• Jackpot Aggregator

• land-based casino games (e.g. blackjack, roulette, poker)
• slot machines in authorised venues

• participation of minors in any form of gambling
• cryptocurrency payments for gambling
• betting by athletes, referees, or match officials on related events
• games not registered or technically certified (e.g. rigged machines)