The Italian Senate has put forward a legislative proposal for a 2% levy on all domestic football wagers, marking a significant move in Italy’s gambling and sports sectors. Introduced by Senator Paolo Marcheschi on May 14, 2026, within a broader legislative package, the bill aims to address pressing financial and developmental challenges in Italian football. The legislation, known as Bill 1902, was assigned to the Senate’s 7th Standing Committee for drafting on July 2, 2026, with an effective date set for January 1, 2027. This measure intends to create a dedicated funding source for Italian football, impacting all bets placed on matches organized by the Italian Football Federation (Federazione Italiana Giuoco Calcio, FIGC) and its leagues.
The proposed levy will affect both physical and online betting outlets, requiring licensed betting operators to remit 2% of each bet’s stake to the FIGC on a quarterly basis. The Ministry of Economy and Finance, alongside the government’s sports delegate, is tasked with establishing the specific implementation rules within six months of the bill’s enactment. The funds collected are to be allocated with at least 50% directed towards youth development, including initiatives for women’s football, and the remainder to support social projects and general football infrastructure.
The initiative comes amid ongoing concerns over the financial stability and competitiveness of Italian football clubs, with many facing significant debt burdens. In April, Gabriele Gravina, the outgoing president of the FIGC, had advocated for such a levy. He presented it as part of a broader strategy to rejuvenate Italian football, citing the potential to redirect approximately €230 million annually from existing state tax revenues to a dedicated football development fund. This approach aims to create a self-sustaining financial model for the sport without being classified as state aid.
Currently, Italy’s betting industry is already subject to substantial taxation, including the PREU (prelievo erariale unico) tax on fixed-odds football bets. This existing framework sees tax rates of 24% on AWPs (Amusement with Prizes) and 8.6% on VLTs (Video Lottery Terminals), overseen by the Agenzia delle Dogane e dei Monopoli (ADM). The introduction of an additional levy specifically for football wagers highlights the ongoing balancing act between generating government revenue and supporting sports development.
Gravina’s proposal underscores the critical need for investment in youth training programs, infrastructure upgrades, and measures to combat problem gambling. With the Italian football sector reportedly burdened by €5.5 billion in combined debt, the proposed levy is seen as a potential lifeline for clubs to secure funding for essential projects. However, the initiative does face scrutiny regarding its implementation and potential impact on betting operators.
As the legislative process unfolds, stakeholders in the betting and sports industries will closely monitor how the levy is integrated and enforced. The allocation of funds and the transparency of their distribution will be key areas of focus, particularly in ensuring that the intended benefits for youth and grassroots football are realized. The bill’s progress will also be watched by other jurisdictions considering similar funding mechanisms for sports development.
The next steps involve the Ministry of Economy and Finance finalizing the operational guidelines for the levy, which will include detailed payment and reporting procedures for betting operators. As the January 2027 implementation date approaches, discussions around compliance and the levy’s impact on the market will likely intensify, shaping the future landscape of betting and football funding in Italy.
4/5
