Peru, October 8, 2026: Legislative Proposal 00519-2026-2031-CD, filed on October 6 by Arequipa lawmaker Luis Aurelio Masco Cáceres and other members of the Partido Cívico Obras, seeks to raise the Selective Consumption Tax (ISC) on remote gaming and remote sports betting from 1% to 5%. The initiative is still listed as “Presented” in Congress and is not yet in force.
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The proposal is also signed by Henry Antonio Albañil Carmona, Máximo Peralta Jorpa, Víctor Eduardo Piñán Mamani, Heber López Letona and Dina Irene Hancco Hancco. The change would amend section A of the New Appendix IV of the Consolidated Text of the IGV and ISC Law while keeping the value of each wager as the taxable base.
Henry Antonio Albañil Carmona
The explanatory memorandum estimates that the current 1% ISC generates around PEN324 million per year. With a 5% rate, projected revenue would rise to PEN1.62 billion, or PEN1.296 billion more annually.
The ISC should not be confused with the specific tax created by Law 31557, which applies a 12% rate to the monthly taxable base of remote gaming and betting operators. The 1% tax on each wager began to apply on July 1, 2025, under Supreme Decree 008-2025-EF.
Luis Enrique Vera Castillo
Sector regulation falls under the Ministry of Foreign Trade and Tourism (MINCETUR), led by Minister Rogers Martín Valencia Espinoza. The General Directorate of Casino Games and Slot Machines is headed by Yuri Guerra Padilla, while Ruth Giovanna Llerena Villa serves in an acting capacity as head of Remote Gaming and Sports Betting Authorization and Registration, and Vanessa Gisselle Cabrera Rivas heads Control and Sanctions.
Tax collection is handled by SUNAT, led by Luis Enrique Vera Castillo, while the Ministry of Economy and Finance, headed by Elmer Cuba Bustinza, would have to participate in the regulatory adjustments. MINCETUR already blocked 36 unauthorized platforms on July 21, 2026, in coordination with the Ministry of Transport and Communications.
