The debate surrounding the taxation of online gambling has returned to Peru’s Congress.
Last week, congressman Luis Aurelio Masco Cáceres submitted a legislative proposal to increase the Selective Consumption Tax (ISC) on remote gambling and sports betting from 1% to 5%.
As reported by SBC Noticias, Cáceres’ proposal would “apply the higher rate to the value of each taxable bet. It would retain the existing tax base, assessment and audit rules, including the legal criteria covering foreign platforms”.
The bill’s authors estimate annual ISC receipts could rise from Sol (S/)324m (approximately €84m) to S/1.62bn (€420m), an increase of S/1.296bn (€336m). These projections depend on implementation and future betting activity.
The explanatory memorandum links the proposed increase to the expansion of gambling through smartphones and other connected devices. Its authors present the measure as supporting problem gambling prevention and strengthening protections for adolescents and young people.
If approved, the Ministry of Economy and Finance and the tax authority Sunat would oversee implementation. The higher rate would apply to tax obligations arising from the first day of the calendar month following the law’s entry into force.
The proposal would amend the existing ISC rate, which operates alongside the separate remote gambling and sports betting tax established under Law 31557.
Sunat’s guidance confirms that the separate operator tax is charged at 12% of its monthly taxable base, after deductions for winnings, refunds and an allowance for platform maintenance. The two headline rates cannot simply be added together, as they apply to different tax bases.
The ISC framework was developed during Dina Boluarte’s administration. Regulations published in December 2024 established its application to online gambling offered through authorised domestic and foreign platforms. The tax obligation arises when funds or cash-valued bonuses are debited for betting.
A subsequent adjustment set a temporary 0.3% rate until 30 June 2025, followed by the 1% rate from 1 July 2025.
The latest bill therefore seeks to increase an established charge on betting transactions, signalling a further proposed tightening of Peru’s online gambling tax regime.
