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Peru enacts law establishing a tax on online gaming and sports betting

|Tax Alerts, Legislation & Policy, Na ...|Peru
Peru

  • A new 12% tax will apply to income from online gaming and sports betting conducted on digital platforms.

  • Peruvian entities may consider the tax paid as a deductible expense for income tax purposes.

On 13 August 2022, Peru enacted Law 31557 establishing rules for online gaming and sports betting that are conducted on digital platforms and introducing a new tax applicable to those business activitie…

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