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Peruvian lawmakers have introduced a bill proposing to increase the Selective Consumption Tax (ISC) on online gaming and sports betting from 1% to 5%, citing gambling addiction prevention and the protection of vulnerable players.
The initiative was presented by deputies from Partido Cívico Obras at the instigation of Luis Aurelio Masco Cáceres. It would retain the existing taxable base and rules governing calculation, declaration, collection, payment and enforcement.
The higher rate would apply to the value of each wager. The explanatory memorandum defines that base as money, or a bonus valued in money, applied to a game or bet.
The proposal distinguishes the ISC from the separate 12% tax on remote gaming and sports betting established under Law 31557. The latter’s rate and calculation rules would remain unchanged.
It follows earlier debate over Peru’s consumption tax framework, including the treatment of betting turnover. The bill would not change the tax regime for land-based casinos, slot halls or physical betting establishments.
Domestic and foreign platforms would face the same nominal ISC rate. Existing rules determining when gambling through foreign platforms is undertaken or consumed in Peru would remain in place, as would the applicable collection mechanisms.
The explanatory memorandum cites Ministry of Health figures recording 14,409 instances of healthcare attention for gambling addiction in 2025. It argues that digital access and advertising warrant stronger prevention measures, particularly for adolescents, young people and vulnerable groups.
However, the proposal does not create treatment programmes or earmark revenue. Prevention and care would continue within existing institutional responsibilities and budgets.
The memorandum also acknowledges that operators could absorb the higher tax, pass it to players or share the cost. It identifies possible changes in betting activity and substitution towards other platforms as risks requiring assessment.
If enacted, the law would enter into force the day after publication. The 5% rate would apply to operations whose tax liability arises from the first calendar day of the following month.
