Italy’s budget bill for 2027 includes significant changes to the gaming landscape, raising taxes on gaming machines, increasing maximum stakes on slots, and extending land-based gambling concessions through the end of 2029. The certified text of the bill has now progressed to parliament.
Effective January 1, 2027, the PREU machine levy on slot machines (AWP) will increase from 24% to 25%, while the rate for video lottery terminals (VLT) will rise from 8.6% to 9.6%. There is a provision for slots that pay out a minimum of 70% in prizes, which will be taxed at a reduced rate of 20%. Additionally, players will see the maximum stake per slot game double from €1 to €2, with the maximum prize also increasing from €100 to €200.
Concessions for betting, slot games, VLTs, and bingo, set to expire on December 31, 2026, will now be valid until the end of 2029. Betting shops will incur an annual fee of €14,250 where gambling is their primary business and €8,550 where it is a secondary activity. Slot concessionaires will pay €150 per slot permit and €7,500 per VLT right for the full period of extension. Bingo halls will face monthly fees ranging between €6,500 and €14,500, depending on their card sales.
The concession for the Gratta e Vinci scratchcards will also be renewed until 2029 for €188 million, and Lotto and SuperEnalotto will benefit from an additional weekly draw.
Moreover, the legislation introduces a licensing framework for esports and LAN gaming establishments that provide skill-based games without cash prizes. Such venues will require authorization from ADM, with fees ranging from €200 per device to €10,000 for online platforms, while banning all forms of betting.
These adjustments aim to generate approximately €952 million in 2027, outpacing the €700 million projected by Prime Minister Giorgia Meloni. Key revenue sources will include €334 million from the PREU tax increase, €281 million from concession extensions, and €188 million from scratchcards. Potential contributions from the 2015 levy settlement could add €71.62 million.
According to the technical report, the PREU hike and concession extensions alone could lead to close to €2 billion in revenue through 2027-2029, though it is expected that slot takings may increase by around 30% due to the new stake limits.
No new levies on online gambling and no alterations to the lottery commission (aggio) are included in the proposal, confirming that retail is expected to bear the majority of the financial burden. Early discussions had hinted that online and lottery contributions might also be considered.
These developments have sparked criticism from the land-based gaming sector. The trade association As.Tro reportedly convened an extraordinary meeting of its technical committee to evaluate the implications of the new slot and VLT regulations.
The bill will first be reviewed by the Chamber of Deputies, where discussions are anticipated to commence around November 5, with amendments due by November 17. Parliament is expected to finalize the budget by December 31.
