The tax remote gaming and remote sports betting

30 April, 2024

On August 13, 2022, Law No. 31557 was enacted, which implemented several measures to regulate a sector produced by the digital era: Remote gaming and betting. Hence, the tax on remote gaming and sports betting was created, which has several implications to be addressed as follows. 

Assumption of the Tax Levy

The referred law established that those legal entities incorporated in Peru or abroad and their branches engaged in the exploitation of technological platforms for remote gaming or sports betting must be authorized by MINCETUR for such activity. Such persons, in turn, become taxpayers of the Tax on Remote Gaming and Remote Sports Betting.  

The taxable base of the tax consists of the difference between the monthly net income and the maintenance expenses of the digital platform, applying a 12% rate. According to article 46 of the law, those domiciled taxpayers will be able to deduct the tax paid for income tax purposes. 

Other Taxes Affected by the Activity 

According to Article 52 of the VAT and the Luxury Tax Law, the activity under analysis is subject to the Luxury Tax. Likewise, according to Article 59 of the aforementioned regulation, the taxable base determination of the applicable Luxury Tax will be by the value-based system.  

Likewise, they are subject to income tax, whose rate and declaration vary depending on their domiciled status and the regime they intend to apply, among others. 

Comparison with Chile 

The aforementioned activities under analysis are not unrelated to the international context; the Chilean case is quite particular. Initially, Chile qualified as illegal for companies offering online sports betting to consumers in the Chilean territory. This implied that the activity was civilly prohibited; conversely, regarding taxation, this activity was not clearly taxed to the Chilean VAT.  

Bill No. 14838-02 is currently being processed, which aims to regulate online betting platforms. Thus, the companies intending to engage in this activity would have to be authorized by the Chilean Superintendence of Casinos and Gaming, pay a general license for the right to operate, and allocate 2% of their gross income to sports. Regarding taxation, it is proposed to be subject to income tax and VAT, in addition to a tax called contribution tax for responsible gaming, which would be levied at a 1% rate of the company’s annual gross income.

Currently, Chile does not have a clear panorama or regulation of these activities, while Peru already has legislation in this regard. Conversely, is the Peruvian panorama clear? 


It is undeniable that the digital era has brought to the forefront businesses out of the legal scope, to which the States must meet the current needs and renew themselves legislatively. Peru, considering this, has been preparing regulations since 2022 that have allowed those companies engaged in online gaming and betting to be regulated in the country.   

Regarding taxation, a tax with a higher levy than the Chilean proposal has been implemented. Indeed, this sector represents a considerable tax collection, for which the Administration notes great income generation at the untaxed expense of Peruvian citizens.   

So, despite having regulations and a guide published by SUNAT (Superintendencia Nacional de Administración Nacional de Impuestos Tributarias – National Superintendency of Tax Administration) on the tax, it is insufficient. The tax has been in force since April 1, 2024, but there is no form to declare the tax, both for domiciled and non-domiciled. There are gaps in the possibility of auditing non-domiciled, as well as no determination of the taxable rate of luxury tax for this activity. Thus, the companies engaged in this activity are awaiting the next statements of the Tax Administration.   

At VAG GLOBAL, we are aware that unclear legislation generates doubts for companies when making decisions. Therefore, we offer your business a Tax Consulting service where specialized lawyers will solve your doubts and advise you on your needs. 


Source: SPIJ / CDN / Cámara de Diputadas y Diputados