Peru has officially approved a significant amendment to its online gaming framework with the passage of Bill No. 9645. The central change involves shifting the calculation of the Selective Consumption Tax (ISC) from total bets to Gross Gaming Revenue (GGR), also known as net win. This modification is designed to correct distortions in the previous model, which placed an unfair burden on compliant operators.
Peru Sets Sights on 5.7M Online Gamers by 2029 — Latin America’s Next iGaming Powerhouse?
The updated tax structure is seen as a strategic move to attract both local and international investment by creating a more balanced and investor-friendly environment. It places Peru in line with global best practices, fostering transparency and sustainability in the gaming sector.

The law also introduces new legal provisions targeting match-fixing, officially incorporating manipulation of sports results into the penal code. This change strengthens integrity measures and underscores Peru’s commitment to responsible gaming.
Since the implementation of the original law in 2022 and its follow-up adjustments in 2023, Peru has licensed dozens of operators, certified testing laboratories, and initiated enforcement actions that have reportedly reduced illegal online gambling activity by 40%. This legislative update is expected to bolster the country’s position as a regional hub for regulated online gaming.


