Operating in Peru: 12% tax, ad limits

Peru's new regulatory framework permits most common bonus types and promotional advertising for licensed operators. The rules are few: a mandatory warning phrase, a ban on advertising aimed at or showing minors, and advertising only of authorised platforms. INDECOPI opened 13 preliminary investigations into influencer advertising of betting platforms between March and June 2026; no sanction decision had been published as of 23 October 2026.

Sources10111213

Channel rules for Peru reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.

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• October 2026

  Unlicensed offshore operators

  Grey-MarketBlocking through the MTC

  Operating without a MINCETUR authorisation (Ley 31557 art. 38 a)). On 30 September 2026 MINCETUR notified 37 Resoluciones Directorales ordering the blocking of IP addresses, URLs, web pages and apps, and its release of 2 October 2026 reports 50 platforms blocked with the MTC in that round and 86 so far in 2026, of 157 to be blocked this year.

  Read-across: Blocking is partial: some blocked domains still loaded from a Peruvian connection on 23 October 2026. An operator serving Peru without an authorisation stays exposed to blocking of its sites and payment means, fines and the crime in art. 243-C of the Código Penal.

  Source
• October 2023

  Gaming service providers

  B2BRegistration revoked for serving unauthorised platforms

  MINCETUR revokes the registration of a linked-service provider that supplies an unauthorised platform (Reglamento DS 005-2023-MINCETUR art. 31).

  Read-across: A supplier that keeps serving an unauthorised operator loses its place in the register it needs to work with licensed operators.

  Source
• June 2023

  All online gambling operators

  TaxGuarantee floor tripled before the market opened

  Ley 31806, published 28 June 2023, rewrote article 24.4 of Ley 31557 to set the operator guarantee at the greater of 3% of annual net income or 600 UIT, replacing the original 200 UIT plus 5 UIT per betting room.

  Read-across: The guarantee line tripled before a single authorisation was granted, and it grows with revenue once 3% of net income passes the 600 UIT floor. Budget against the UIT in force for the year (S/ 5,500 in 2026, so 600 UIT = S/ 3,300,000).

  Source

As of 10 Nov 2026, approximately 44 operators hold an active licence in Peru. Size your entry against this base before committing capital. Check them yourself on the official Mincetur — DGJMT register, which lists each licensee and its authorised domains.

• Getting the Local-Presence Rule Backwards

  A foreign company CAN be authorised directly, with no Peruvian subsidiary and no branch. The Reglamento (DS 005-2023-MINCETUR) runs three tracks: article 8 for a company incorporated in Peru, article 6 for a foreign company acting through a Peruvian branch, and article 7 for a foreign company with no branch at all. What article 7 does require is a legal representative whose powers are registered in the Peruvian Registros Públicos (for tax, that representative must have a domicile in Peru, DL 1644 DCF 6), and a RUC or, for a foreign applicant, its home-country tax number (NIT). The pitfall is the opposite of the one usually described: teams over-build a local entity they do not need, or under-build the domiciled-representative and RUC obligations that they do.

  Sources3031

• Domain and Hosting Restrictions

  There is no .bet.pe-only rule. Ley 31557 arts. 7.6 and 26.17 permit five endings, .bet.pe, .bet, .com, .pe and .com.pe, and MINCETUR's own register of titulares bears that out: on 23 October 2026 the register printed 94 rows for 49 holders and 51 domains, with the domain shown on each row. Register the domain you actually intend to run, and tell MINCETUR which domain it is (Reglamento art. 12 b). Separately, servers may be inside or outside Peru (Ley art. 20.1); no local or mirror server is required, but MINCETUR must be able to audit the platform remotely wherever the data centres are, and cloud hosting is permitted with a specific audit (Estándares III 32.1).

  Sources3233

• Supplier and Partner Registration

  It is not enough for the B2C operator to be licensed. All linked-service suppliers, including platform and game providers and payment gateways, must also be registered in MINCETUR's Registry of Linked Service Providers. Operators are responsible for ensuring their entire supply chain is compliant.

  Sources34

• Prohibition of Cryptocurrency Transactions

  Cryptocurrencies are excluded as a means of payment (Ley 31557 art. 15.1) and the holder may not carry out transactions in cryptocurrencies (Reglamento art. 38 d). It is a serious infraction, fined at more than 50 up to 150 UIT (Annex II item 46).

  Sources35

• Myth

  A Curaçao or Malta license is sufficient to operate in Peru.
  Reality

  False. Peru's is a closed-licensing jurisdiction. Any B2C operator targeting Peruvian players must hold an authorization issued by MINCETUR. No instrument recognises a foreign licence. Operators serving Peruvian players without authorisation face blocking of their sites by the MTC at MINCETUR's request (50 platforms in the round reported on 2 October 2026), blocking of payment means, fines of up to 200 UIT and, for those who organise or run the operation, one to four years in prison (Código Penal art. 243-C).

  Sources30

• Myth

  We must incorporate in Peru or open a branch before we can be licensed.
  Reality

  False. Article 7 of the Reglamento lets a foreign company with no Peruvian branch hold the authorisation directly; article 6 covers applicants using a branch and article 8 those incorporated in Peru. What is genuinely mandatory on the article 7 track is a legal representative whose powers are registered in the Peruvian Registros Públicos (for tax, domiciled in Peru), and a RUC or, for a foreign applicant, its home-country tax number (NIT), plus the sworn declarations on article 11 impediments. Foreign taxpayers acting as ISC perception agents are relieved of fixing a tax domicile for RUC purposes, but the representative must be domiciled.

  Sources3031

• Myth

  The 12% GGR tax is the only tax we need to worry about.
  Reality

  False. The 12% applies to net income less a fixed 2% maintenance deduction (Ley 31557 arts. 41 and 42), so about 11.76% of net win: and on top of it sits a 1% ISC on the value of every bet, which is a turnover-style charge rather than a share of GGR, plus corporate income tax at 29.5% for companies and branches domiciled in Peru (a foreign company without a branch is taxed under the non-domiciled rates, TUO art. 56). On a high-payout product the ISC can exceed the gaming tax.

  Sources429

1. PanamaChecked
   BelgiumChecked
   GuineaAI overview

   Online casino, betting, poker and lottery licensed; licensed market; GGR tax 10–20%; most ad channels restricted; foreign licences mostly blocked.

2. NamibiaAI overview

   Online casino, betting, poker and lottery licensed; licensed market; GGR tax 10–20%; most ad channels restricted.

3. SpainReviewed

   Online casino, betting, poker and lottery licensed; licensed market; tax on GGR; most ad channels restricted; foreign licences mostly blocked.