Peru online gambling licence guide: MINCETUR authorisation under Law 31557 (2026)
Peru licenses remote casino games and sports betting through the Ministry of Foreign Trade and Tourism (MINCETUR) under Law 31557. Foreign companies can apply with or without a Peruvian branch. An authorisation lasts six years, needs an annual guarantee of at least 600 UIT, and is taxed at 12% of net income. This guide follows the law, SUNAT's tax guidance and MINCETUR's published procedures, as of Nov. 2, 2026.
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Overview
- MINCETUR authorises, supervises and sanctions remote games and remote sports betting under Law 31557.
- Peruvian companies, Peruvian branches of foreign companies and foreign companies with no branch can all apply.
- An authorisation runs for six years and can be renewed for the same period.
- The annual guarantee is the greater of 3% of annual net income or 600 UIT (S/ 3.3 million at the 2026 UIT).
- Tax is 12% of net income after a 2% deduction for maintenance costs. Game programs need separate homologation.
Who regulates online gambling in Peru?
Article 5 of Law 31557 makes MINCETUR the national authority that "regulates, authorises, revokes, supervises and sanctions" remote games and remote sports betting. Its Directorate General of Casino Games and Slot Machines (DGJCMT) decides applications by directoral resolution. SUNAT collects the tax, and authorisations are reported to UIF-Perú, the financial intelligence unit.
Legal framework
- Law 31557 (2022) regulates remote games and remote sports betting.
- Law 31806 (2023) amended Law 31557, including the guarantee formula.
- The implementing regulation (DS 005-2023-MINCETUR) and MINCETUR's technical standards.
Is online gambling legal in Peru?
Yes, but only with an authorisation. Platforms must hold a MINCETUR authorisation and appear on its public register. Unauthorised operation is sanctioned under the law.
Authorisation and registrations
The core authorisation covers a technological platform for remote games, remote sports betting, or both. Separately, platforms, game programs, progressive systems, live-casino formats and betting terminals carry MINCETUR registration codes. Any service provider linked to the platform must be listed with its code.
Who can apply?
Article 7 allows three kinds of applicant: companies incorporated in Peru, Peruvian branches of foreign companies, and foreign companies without a branch in Peru. Some service-provider guides say a Peruvian entity or branch is mandatory. Article 7 and MINCETUR's procedure page both say otherwise. Authorisations are "personal and therefore non-transferable" (Art. 7.4) and are granted on legal, technical, economic-financial and background reports.
How much does a Peru licence cost?
| Item | Amount | Source |
|---|---|---|
| Authorisation processing fee (TUPA PA13107C95) | S/ 273.10 | MINCETUR procedure page |
| Game-program homologation (TUPA PA13107E9F) | S/ 317.30 per application | MINCETUR procedure page |
| Annual guarantee | Greater of 3% of annual net income or 600 UIT | Law 31557 Art. 24.4, as amended by Law 31806 |
| Gaming tax | 12% of the taxable base | Art. 42; SUNAT |
Under Article 24.4, the 600 UIT is valued at the UIT in force on the date the guarantee is issued. Net income means gross income from the previous fiscal year minus refunds and prizes. At the 2026 UIT of S/ 5,500 (Supreme Decree 301-2025-EF), 600 UIT is S/ 3.3 million.
A figure of S/ 2.97 million for an "authorisation fee" appears in some guides. It does not appear in MINCETUR's procedure, whose fee is S/ 273.10. Another figure, a guarantee of 200 UIT, comes from the original regulation and was replaced by the 600 UIT minimum in Law 31806.
Guarantee rules
The guarantee is in favour of MINCETUR and must be joint, irrevocable, unconditional and automatically enforceable. It can be a bank deposit, a bank letter of guarantee or a surety bond from an SBS-supervised institution (Arts. 22–24). It runs for one calendar year and must be renewed one month before expiry. If it is not renewed, the authorisations that depend on it are revoked. MINCETUR has pre-published a draft regulation that would move renewal to the first business day of February. The draft is not in force.
Tax
The 12% tax is levied on net income, meaning bets and bonuses minus prizes and refunds, less a 2% deduction for maintenance costs (Arts. 41–42). It is paid monthly to SUNAT.
How to apply
Applications are filed through MINCETUR's Ventanilla Virtual, or at the DGJCMT office at Calle Uno Oeste 050, San Isidro. The procedure lists:
- Form F-033, signed by the legal representative, with a tax ID (RUC, or a home-country number for a foreign entity without a branch) and the platform's registration code.
- A sworn list of linked service providers and their codes.
- Sworn statements that partners, managers, directors and representatives are free of the impediments in Article 11 of the regulation.
- For partners holding 10% or more, and for managers and directors: a valued statement of assets, a bank reference letter and a credit-bureau report.
- Change-management processes that meet MINCETUR's Technical Standards III.
- Financial statements up to the month before filing and for the last two fiscal years. New companies submit a pre-feasibility study with three years of projections instead.
- The share register, lists of game programs, progressive systems, live formats and terminals with their codes, and proof of fee payment.
MINCETUR will answer within 30 working days. Approval is a directoral resolution valid for six calendar years and renewable.
Certification and homologation
Game programs are homologated using form F-039. Each program must be certified by a laboratory authorised by MINCETUR, and the certificate must state the theoretical return percentage. The procedure takes 30 working days, and the homologation has no expiry date.
Ongoing obligations
Licensees must:
- give MINCETUR and SUNAT access to a player database recording bets, payment methods, prizes, bonuses and cancellations, handled under the personal data law (Art. 21);
- renew the guarantee every year;
- pay the tax monthly.
Recent changes and what's pending
MINCETUR has published draft changes that would lower maximum fines and require a "may cause gambling addiction" warning in ads; see Peru's proposed changes to remote gambling rules. On suspensions, see our report on suspended platforms.
FAQ
Can a foreign company get a Peru online gambling licence without a local entity? Yes. Article 7 allows foreign companies without a Peruvian branch to apply.
How much is the Peru gambling licence guarantee? The greater of 3% of the previous year's net income or 600 UIT, which is S/ 3.3 million at the 2026 UIT.
How long does MINCETUR take? It sets a 30-working-day response time for authorisations, and the same for program homologation.
How long is the licence valid? Six years, renewable for further six-year periods.
What is the tax on online gambling in Peru? 12% of net income after a 2% deduction for maintenance costs.
Key official documents
- Law 31557: https://consultasenlinea.mincetur.gob.pe/casinos/archivos/2022LEY31557.pdf
- Law 31806: https://consultasenlinea.mincetur.gob.pe/casinos/archivos/2023LEY31806.pdf
- MINCETUR authorisation procedure: https://www.gob.pe/institucion/mincetur/pages/94255-autorizacion-y-o-renovacion-de-explotacion-de-plataformas-tecnologicas-de-juegos-a-distancia-y-apuestas-deportivas-a-distancia
- MINCETUR homologation procedure: https://www.gob.pe/94276
- SUNAT tax guidance: https://orientacion.sunat.gob.pe/impuesto-a-los-juegos
- UIT 2026 (DS 301-2025-EF): https://www.gob.pe/institucion/mef/normas-legales/7540449-301-2025-ef
Information as of Nov. 2, 2026.
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Daniel Tan is an editor at AskSpinner News who believes industry writing can be informed, approachable and engaging. Daniel turns complex subjects into accessible articles and reports, giving readers a welcoming way into unfamiliar topics and room to build their understanding as they read.
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