Key points
- Bill 00519-2026 proposes raising Peru’s Selective Consumption Tax (ISC) on remote gambling and sports betting from 1% to 5%.
- Its authors project annual ISC receipts rising from S/324m to S/1.62bn, a gain of S/1.296bn.
- The ISC sits alongside the separate 12% remote gambling tax under Law 31557, and the two apply to different bases.
- The higher rate would start on the first day of the month after the law takes effect.
Peruvian congressman Luis Aurelio Masco Cáceres filed Bill 00519-2026 on 6 October 2026 to lift Peru’s online betting tax, the Selective Consumption Tax (ISC) on remote gambling and sports betting, from 1% to 5%. The authors project annual receipts would rise from S/324m (about €84m) to S/1.62bn (about €420m).
Peru online betting tax: what changes
The text changes only the rate. The tax base, the way the tax is assessed, the audit rules and the criteria for foreign platforms stay as they are, according to the bill. The 5% rate would apply to the value of each taxable bet.
The explanatory memorandum ties the increase to the spread of gambling on smartphones and connected devices. It presents the higher rate as support for problem gambling prevention and for protections aimed at adolescents and young people.
The memorandum puts the extra revenue at S/1.296bn (about €336m) a year. The figure depends on how the bill is implemented and on future betting activity.
If Congress approves it, the Ministry of Economy and Finance and the tax authority Sunat would oversee the tax. The new rate would apply from the first day of the calendar month after the law enters into force.
How the ISC fits with the operator tax
The ISC runs alongside a separate remote gambling and sports betting tax created by Law 31557. Sunat guidance sets that tax at 12% of its monthly taxable base, after deductions for winnings, refunds and an allowance for platform maintenance. The two rates cannot be added together, because they apply to different bases.
Rate history
Regulations published in December 2024 applied the ISC to online gambling on authorised domestic and foreign platforms. A temporary 0.3% rate ran until 30 June 2025, and the rate has been 1% since 1 July 2025.
The rate has already drawn scrutiny in Congress. In July 2025 the Executive objected to a separate bill amending Law 31557, arguing in its observation letter to Congress that the 1% ISC was projected to raise about S/284m to S/289m a year and that the amendment would cut that to roughly S/14m to S/28m.
Next steps
Bill 00519-2026 has been filed and has not been approved. It needs committee review and a vote in Congress before any change to the 1% rate. No date for either had been published at the time of writing. More on the region is on EpicWins’ Latin America coverage and regulation news.
