A proposal submitted by Luis Aurelio Masco Cáceres would raise Peru’s Selective Consumption Tax (ISC) on remote gambling and sports betting from 1% to 5%, increasing the tax charged on each taxable bet. The measure would add to the country’s existing tax framework for online gambling operators.
The bill retains the current tax base, assessment and audit rules, including legal criteria that apply to foreign platforms. Its authors estimate annual ISC revenue could rise from S/324 million (about €84 million) to S/1.62 billion (about €420 million), an increase of S/1.296 billion (about €336 million). The projections are conditional on implementation and future betting activity.
Proposed rate and rationale
The bill’s explanatory memorandum points to the growth of gambling through smartphones and other connected devices. Its authors say the higher rate would support efforts to prevent problem gambling and improve protections for adolescents and young people.
If enacted, the Ministry of Economy and Finance and Sunat would oversee implementation. The new rate would apply to tax obligations arising from the first day of the calendar month after the law comes into force.
The proposal would amend the ISC rate, which is separate from the remote gambling and sports betting tax established under Law 31557. Sunat guidance sets that operator tax at 12% of the monthly taxable base, after deductions for winnings and refunds, as well as an allowance for platform maintenance. The 5% and 12% rates apply to different tax bases and therefore should not be treated as a combined rate.
Existing tax framework
The ISC framework was developed during Dina Boluarte’s administration. Regulations published in December 2024 set out how the tax applies to online gambling offered through authorised domestic and foreign platforms. A tax obligation arises when funds or cash-valued bonuses are debited for betting.
A later adjustment established a temporary ISC rate of 0.3% through 30 June 2025. The rate then rose to 1% from 1 July 2025. Cáceres’ proposal seeks to increase that established charge to 5%, representing a further proposed change to Peru’s online gambling tax regime.
