An oasis in informality: the gaming industry in Peru

Doménico M. Fonseca Ramírez,
Legal Assistant at Gaming Law Latam.

An oasis in the desert. A fertile land in a barren zone. A moving train in a paralyzed station. A star in a starless night. The gaming industry within Peru’s informality.

Peru’s economy is predominantly informal. More than two-thirds of its activity lies submerged in a sphere devoid of labor benefits and tax contributions. This reality results in lower tax revenues for the State, social vulnerability for workers, and a series of other detrimental consequences.

In the desert of informality, we find an oasis: the gaming industry. Setting aside any stigma or subjective bias, the objective reality is that both the land-based and online casino sectors stand among the most formalized industries in our country.

The first reason this sector distinguishes itself as a formal one lies in its strict regulatory framework. Law No. 27153 – Law Regulating the Operation of Land-Based Casino Games and Slot Machines – and Law No. 31557 – Law Regulating the Operation of Remote Gaming and Remote Sports Betting – together with their amendments and implementing regulations, establish a comprehensive regime of licenses, obligations, and oversight mechanisms governing the operation of these activities.

In second place, the actors within the industry are subject to energetic and rigorous supervision. In accordance with the legal framework, the General Directorate of Casino Games and Slot Machines (DGJCMT) exercises continuous oversight of the sector’s key players. Through consistent enforcement efforts, the presence of illegal gaming on digital platforms and mobile applications has been significantly reduced over the past year.

The DGJCMT’s efficiency in supervision and industry management was further confirmed by the recent international recognition granted to Peru’s regulator, Yuri Guerra Padilla. Engineer Guerra was awarded Regulator of the Year 2025 by the International Masters of Gaming Law (IMGL), a globally renowned association of gaming law experts. This distinction underscores the effectiveness and credibility of Peru’s regulatory framework in consolidating a formal and globally respected gaming industry.

Likewise, operators and suppliers are also subject to strict supervision by the National Superintendency of Customs and Tax Administration (SUNAT) in tax matters, and by the Superintendency of Banking, Insurance and Private Pension Funds (SBS) in matters related to the prevention of money laundering and the financing of terrorism (SPLAFT). In sum, the continuous oversight exercised by the competent state authorities ensures that the industry operates under high standards of formality.

Thirdly, the industry contributes directly to tax collection through various taxes administered by SUNAT. Among these are the Income Tax, the Selective Consumption Tax, and the Tax on Casino Games and Slot Machines. The significance of this contribution is evident in the steady growth of tax revenues generated by online gaming and sports betting activities. This specific tax burden not only represents an important source of income for the State but also reinforces the formal and regulated nature under which the sector operates.

The regulatory framework, fiscal oversight, and tax contribution are the lenses through which we confirm the existence of an oasis within this desert of informality. The gaming industry in Peru stands as living proof that formality is both possible and sustainable.