A recent bill introduced in the Italian Senate proposes a 2% levy on all domestic football bets, aimed at establishing a dedicated funding stream for Italy's football system.
This legislation, known as Bill 1902 and presented by Senator Paolo Marcheschi on May 14, 2026, is part of a wider effort to address several pressing issues in Italian football, including escalating club debts, decreasing competitiveness, and obstacles in youth player development.
Assigned to the 7th Standing Committee for drafting on July 2, 2026, the law is set to come into effect on January 1, 2027. Under this proposal, the 2% levy will apply to all football wagers made within Italy, encompassing both physical betting shops and online platforms. It will affect matches organized by the Italian Football Federation (FIGC) and its affiliated leagues, applying a charge of 2% on the wager's stake.
In terms of implementation, licensed operators that collect football bets will be required to remit the 2% levy to the FIGC on a quarterly basis. The Ministry of Economy and Finance, alongside the sports delegate from the government, will establish the specific rules for processing payments and reporting within six months of the law's approval.
The FIGC is responsible for redistributing the funds accrued from this levy, with statutory mandates in place regarding the allocation: at least 50% of the funds will support youth development programs which include training for female youth football players, nurturing homegrown talent, enhancing public sports infrastructure, and supporting FIGC territorial centers. Furthermore, at least 30% of the funds will be dedicated to initiatives aimed at combating problem gambling and reducing dropout rates in sports, particularly among youth. The remaining 20% will support women’s football and grassroots amateur football schools.
This proposed levy has been favored by industry leaders for some time. Gabriele Gravina, the outgoing president of FIGC, advocated for a levy on gambling revenue linked to football betting in an 11-page report submitted to the Committee on Culture, Science, and Education of the Chamber of Deputies back in April. He asserted that implementing this measure could be accomplished through the adaptation of an existing European directive into Italian law.
The bill’s design is intended to be revenue-neutral, proposing a corresponding reduction in the state’s current PREU (prelievo erariale unico) tax on fixed-odds football bets. This approach aims to redirect approximately €230 million ($262.8 million) annually from general state funds to a specialized football fund overseen by the FIGC. Notably, the bill clarifies the levy is not considered state aid but rather a way to develop a self-sufficient football ecosystem. The FIGC will be required to submit an annual certified report detailing funds received and their allocation to the Prime Minister’s office.
Italy's betting market is already burdened by substantial levies, primarily through PREU, which serves as a singular tax on wagers. Currently, PREU is set at 24% for amusement with prizes (AWP) and 8.6% for video lottery terminals (VLT), established in the 2001 Financial Law. Operators must adhere to stringent regulations set by the Agenzia delle Dogane e dei Monopoli (ADM), which includes anti-money laundering measures and advertising oversight.
With the overall indebtedness of the clubs approaching €5.5 billion, the introduction of this levy could provide much-needed financial support to Italian football clubs. Gravina's report highlighted the potential of this revenue to enhance youth development initiatives, improve stadium infrastructure, and tackle gambling-related issues.
