How to get a gambling licence in Peru: fees and steps

Online gambling is regulated centrally by the trade and tourism ministry, not by a standalone gambling commission. One authority authorises operators nationally; SUNAT collects the taxes.

• The regulator is MINCETUR, the Ministerio de Comercio Exterior y Turismo. Within it, the Dirección General de Juegos de Casino y Máquinas Tragamonedas (DGJCMT) is the directorate responsible for casinos, slot machines and, since 2024, remote gaming and remote sports betting.
• The dedicated online portal is apuestasdeportivas.mincetur.gob.pe. Applications and filings run through the MINCETUR extranet (Sistema Integral) at extranet.mincetur.gob.pe.
• In 2025 MINCETUR created a specialised sub-directorate inside the DGJCMT, the Dirección para la Autorización y Registro de Juegos a Distancia y Apuestas Deportivas a Distancia, by Supreme Decree 004-2025-MINCETUR, to handle authorisation and registration of the online sector.
• SUNAT (the tax authority) administers the 12% gaming tax, the 1% ISC and corporate income tax. The UIF-Peru, the financial intelligence unit inside the SBS (Superintendencia de Banca, Seguros y AFP), receives AML reports.

Laws that apply

• Ley 31557 (published 13 August 2022), Ley que regula la explotación de los juegos a distancia y/o apuestas deportivas a distancia
• Ley 31806 (2023), which amended Ley 31557 before its regulation was issued
• Decreto Supremo 005-2023-MINCETUR (published 13 October 2023), the Reglamento; in force 120 days later, on 9 February 2024
• Decreto Legislativo 1644 (published September 2024), which extended the Impuesto Selectivo al Consumo (ISC) to remote gaming and betting and further amended Ley 31557
• Decreto Supremo 254-2024-EF (14 December 2024), the ISC regulation, effective 1 January 2025; and DS 008-2025-EF (19 January 2025), which phased the ISC rate
• Decreto Supremo 004-2025-MINCETUR (2025), which created a dedicated online-gaming directorate inside the DGJCMT
• Ley del Impuesto a la Renta (corporate income tax) and the Código Tributario, administered by SUNAT

The statute came first, then the regulation, then a 120-day countdown to a hard go-live, and finally a new consumption tax in 2025.

The central instrument is a platform-exploitation authorisation held by a Titular. Around it sit a homologation (certification) requirement and a register of B2B suppliers.

Peru is comparatively open. There are three application tracks, and a foreign company can be authorised directly without incorporating a local subsidiary.

• Track 1: a legal entity incorporated in Peru (domiciled company).
• Track 2: a foreign company acting through a branch (sucursal) established in Peru.
• Track 3: a foreign company with no branch in Peru, authorised directly. It must appoint a legal representative with a real domicile in Peru and obtain a RUC. Foreign entities taxed with the gaming tax and acting as ISC perception agents are relieved of the obligation to fix a tax domicile for RUC purposes, but the designated legal representative must be domiciled in the country.
• The applicant must clear an economic-financial evaluation and a background/antecedents check run by MINCETUR before an authorisation is granted.
• Players must be 18 or over. A national register of prohibited persons (self-excluded players) applies, and payments through cryptocurrency are not permitted.

Filing is fully digital through the MINCETUR extranet. State fees are small; the real financial commitment is the guarantee.

• The document lists sit in articles 6, 7 and 8 of the Reglamento, one per applicant type: article 6 for a foreign company acting through a Peruvian branch, article 7 for a foreign company with NO branch in Peru (the route most international operators use), and article 8 for a company incorporated in Peru. Filing is virtual, through the MINCETUR Sistema Integral, and foreign public documents are apostilled and translated. Article 29, which some guides cite here, is a different thing: it governs inscription in the register of platform service providers.
• MINCETUR has up to 30 business days to evaluate a previous-evaluation application and issue a Resolucion Directoral of authorisation; some procedures are automatic-approval. For operators active at the entry into force, the first authorisation is issued as conditioned (autorizacion condicionada).
• State processing fees (derecho de tramitacion) under the TUPA are modest: around S/ 273.10 for the platform-exploitation authorisation or renewal, and around S/ 404.90 for game-modality authorisation/homologation, paid at Banco de la Nacion. These are administrative fees, not a large upfront licence cost.
• The material cost is the guarantee (a bank deposit, carta fianza or surety) in favour of MINCETUR that backs the operator’s obligations, prize payment and any sanctions (Ley 31557 arts. 22 and 24). Since the June 2023 amendment (Ley 31806), article 24.4 sets it at the greater of 3% of annual net income or 600 UIT at the UIT in force, where net income is the prior year’s gross income minus refunds and prizes paid. A further guarantee is required for each authorised remote sports-betting hall. It is posted for one year and renewed and increased annually as revenue grows.
• On top of the guarantee, budget for private certification-laboratory fees for platform, game and RNG homologation, which are commercial costs set by the accredited labs, not by MINCETUR.

• The platform, its games and its RNG must be homologated: certified by an accredited certification laboratory, which issues a Certificado de Cumplimiento filed with MINCETUR. Only homologated game modalities may be offered online.
• Operators connect to the MINCETUR monitoring and reporting environment (the Sistema Integral of the DGJCMT), used for authorisations, communications and supervision.
• Licensed platforms must run on a domain with a .bet.pe, .bet, .com, .pe or .com.pe extension (Ley 31557 arts. 7.6 and 26.17). Do not read anything into the ending: of the 96 authorisations on MINCETUR’s register of titulares, none uses .bet.pe, 60 are .pe, 30 .com and 6 .bet, including bet365.pe, betsson.pe, apuestatotal.com and doradobet.com. The register, which lists each authorised company against its domain and whether the authorisation is vigente, is what distinguishes licensed from illegal. Each game program must return at least 85% to players (Reglamento art. 1.47).
• Player onboarding requires age and nationality verification (18+, Peruvian or foreign), implemented once the conditioned authorisation is obtained; identity and self-exclusion checks are implemented once the platform is homologated.
• Responsible-gaming tooling is mandatory: the register of prohibited persons (self-exclusion), deposit and play controls, and player-protection measures for prize payment.
• Cryptocurrency is not accepted as a payment or betting medium. Physical (in-hall) betting is limited to sporting events, e-sports, virtual sports and fantasy games; casino-style games are online-only and must be homologated.

There are two gambling-specific taxes plus ordinary corporate income tax. Player winnings are not taxed.

• Remote gaming and sports-betting operators are obliged entities (sujetos obligados) under Peru's AML/CFT regime, supervised through the UIF-Peru inside the SBS.
• Core obligations are customer due diligence (KYC), beneficial-owner identification, record-keeping, appointment of a compliance officer, and reporting of suspicious operations to the UIF-Peru.
• The gambling regulation reinforces this with age, identity and prohibited-person checks at onboarding and with the ban on cryptocurrency transactions, which narrows anonymous funding channels.

Advertising rules and player-protection duties are set inside the Reglamento (DS 005-2023-MINCETUR) rather than in a widely publicised standalone advertising statute.

• Advertising must carry the mandatory warning that remote gaming and sports betting carried out in excess can cause gambling addiction (in Spanish: "Los juegos y apuestas deportivas a distancia realizados en exceso pueden causar ludopatia").
• Advertising may not target minors, and only MINCETUR-authorised operators may advertise; promoting unauthorised platforms is prohibited.
• Player-protection duties include the national register of prohibited persons (self-exclusion), deposit and play controls, and duties to protect prize payment and inform players.
• A digital video system requirement applies to physical sports-betting halls, phased in starting with exclusive-use spaces.

MINCETUR has moved from opening the market to policing it through site blocking, payment blocking, inspections and closures of illegal halls.

• MINCETUR, working with the transport and communications ministry (MTC), pursues DNS-level blocking of illegal platforms, and works with financial institutions to block payments to unauthorised operators.
• MINCETUR has announced 100% inspection of remote sports-betting and remote-gaming activity nationally during 2026, and enforcement is running: on 21 July 2026 it reported blocking 36 unauthorised remote-gaming and sports-betting platforms and seizing 39 slot machines, with 14 betting premises and 6 slot halls closed to date, including clandestine establishments in Huaura in the Lima region.
• Running or exploiting unlicensed gambling is a crime under Penal Code article 243-C, added by Ley 31806: one to four years of imprisonment, a 365 day-fine and disqualification, on top of administrative sanctions.
• On market size, count companies and not rows. Authorisations are granted per activity, so one titular can hold two: on MINCETUR’s register at 4 August 2026 there were 96 authorisations, 50 for remote sports betting and 46 for remote gaming, held by just 50 distinct companies. 86 rows were vigente and 10 were under suspensión temporal, affecting 7 companies, so 46 companies held at least one live authorisation. That is why trade-press counts near 91 read high: they are counting authorisation rows. MINCETUR reported around 24 authorised companies by mid-February 2024, and the 67 figure that circulates widely was a BRAND count from October 2024. MINCETUR publishes no running total, so the register is the only reliable count and any number quoted here will drift.

A realistic route from decision to a live, tax-registered Peruvian operation. Peru allows a foreign company to be the Titular directly, so incorporation is optional; a Peru-domiciled legal representative and a RUC are not.

1. 01

   Scope the model and budget the cost stack

   Planning

   Decide which activities you will run (remote gaming and/or remote sports betting, authorised separately) and budget the known costs set out above: the guarantee (greater of 3% of net income or 600 UIT), certification-lab homologation, the 12% gaming tax and 1% ISC per bet, and 29.5% corporate income tax.

2. 02

   Choose the application track

   Structuring

   Decide between a Peruvian entity, a branch of a foreign company, or direct authorisation of a foreign company with no branch. Direct authorisation avoids incorporation but still needs a Peru-domiciled legal representative and a RUC. The vehicle must be a company under the Ley General de Sociedades or a branch; an EIRL or sole trader cannot hold the authorisation.

3. 03

   Register a RUC and a domiciled legal representative

   Local footprint

   Obtain the RUC and appoint a legal representative with a real domicile in Peru. Foreign taxpayers acting as ISC perception agents are relieved of fixing a tax domicile, but the representative must be domiciled.

4. 04

   Prepare the article 6, 7 or 8 dossier and clear fit-and-proper

   Compliance

   Assemble the corporate, ownership and solvency documents required by the article that matches your structure: article 7 if you are a foreign company applying without a Peruvian branch, article 6 if you are applying through a branch, article 8 if you have incorporated in Peru. Article 7 wants, among other things, the NIT of your home jurisdiction, a sworn list of the service providers linked to your platform with their MINCETUR registration codes, and a sworn declaration from a representative with powers registered in Registros Publicos that partners, directors, managers and representatives are free of the article 11 impediments in Peru and at home. Apostille and translate foreign documents, then expect the MINCETUR economic-financial evaluation and background check.

5. 05

   File the authorisation on the MINCETUR extranet

   Regulatory

   Submit the platform-exploitation application virtually through the Sistema Integral, choosing remote gaming and/or remote sports betting (each is authorised independently). Pay the modest TUPA fee at Banco de la Nacion.

6. 06

   Obtain the Resolucion Directoral

   Regulatory

   MINCETUR evaluates within up to 30 business days and issues the authorising Resolucion Directoral (conditioned for operators already active at entry into force). The authorisation runs six years, renewable.

7. 07

   Post the guarantee (carta fianza)

   Financial

   Provide the guarantee in favour of MINCETUR: the greater of 3% of annual net income or 600 UIT (Ley 31557 art. 24.4), plus a guarantee for each authorised betting hall, for one year and renewed annually. Grandfathered operators post it within 10 business days of the conditioned authorisation.

8. 08

   Homologate the platform and games

   Technical

   Have an accredited certification laboratory certify the platform, games and RNG and issue the Certificado de Cumplimiento. Only homologated game modalities may go live. Identity and self-exclusion checks switch on after homologation.

9. 09

   Connect and register the supply chain

   Technical / commercial

   Connect to the MINCETUR Sistema Integral, and ensure your platform maker, game suppliers and payment gateways are entered in the Registro de Proveedores de Servicios Vinculados.

10. 10

    Register for tax with SUNAT

    Tax

    Register for the 12% gaming tax (net win less 2% maintenance, monthly), the 1% ISC on each bet (with foreign operators acting as perception agents), and corporate income tax at 29.5%.

11. 11

    Stand up AML, responsible gaming and advertising

    Compliance / marketing

    Implement the UIF-Peru AML program (KYC, UBO, reporting, compliance officer), the self-exclusion register and deposit controls, 18+ verification, the mandatory ludopatia warning, and no-crypto payment rules.

12. 12

    Go live on a .pe domain and maintain compliance

    Ongoing

    Launch on a Peru-facing (.pe / .bet.pe) domain. File the monthly gaming tax and ISC, keep the guarantee and homologation current, and expect DGJCMT inspection, which MINCETUR has said will reach 100% of the sector in 2026.

Tier-ordered: official government first, then practitioner, then trade media. Every primary figure was read from the in-force text on 4 Aug 2026.