Legislation

Peru implements excise tax on online gambling

The government of Peru has established new guidelines for the implementation of the Selective Consumption Tax (ISC) of 1% for online gaming and sports betting. According to Supreme Decree No. 008-2025-EF, published on January 19, 2025, the initial rate will be 0.3% until June 30 of this year, and the 1% rate will start to be applied on July 1.

According to the decree, the modification responds to the authority granted to the Executive by Congress through Legislative Decree No. 1644, which established the legal framework for taxing these activities. The Ministry of Economy and Finance (MEF) endorsed the regulation and President Dina Boluarte and Minister of Economy, José Arista, signed the official document.

In December 2024 the Executive Branch established specific rules and guidelines regarding how the Selective Consumption Tax (ISC) will be applied to online gaming and remote sports betting. Additionally, the government published the regulation concerning the tax on the profits of online gambling.