A parliamentary group from the Civic Works party has introduced a bill to raise Peru's selective consumption tax (ISC) from 1% to 5% of each wager. The measure applies only to online betting; land-based gambling remains outside its scope.
The ISC operates separately from the main 12% levy on GGR for remote gaming and sports betting operators. The 5% rate would apply to all licensees regardless of jurisdiction — Peruvian or foreign. If passed, the law takes effect the day after publication in the official gazette El Peruano, with the tax itself active from the first day of the following month.
Peru launched its legal online gambling market in February 2024. Licences went to Stake, Rush Street Interactive, Betsson and other international operators. The 1% ISC came into force on 1 July 2025 — initially dropped before market launch, it was reinstated in 2024. At the time, lawyers warned that even a one-percent charge could prove catastrophic for sector viability.
Problem gambling and revenue
The bill's authors cite two reasons. First, the growth of digital betting and its health impact: Peru's Health Ministry recorded 14,409 cases seeking treatment for gambling addiction in 2025. Second, treasury income. At 1%, the ISC brings in around 324 million soles ($94.1 million) a year. At 5%, that figure could reach 1.62 billion soles, though the document notes the forecast assumes static behaviour.
For context: in Argentina, indirect tax on online wagering runs from 2.5% to 15%; in Colombia, operators pay 16% VAT on GGR. The authors stress that 5% is not an anomaly for the region. Operators can absorb the cost themselves, pass it to players through adjusted terms, or split the burden. In Colombia, some companies offset VAT with bonuses.
