A proposal put forth in the Italian Senate aims to establish a 2% levy on all domestic football bets, intending to create a sustainable funding source for the nation’s football system.
Senator Paolo Marcheschi introduced Bill 1902 on May 14, 2026, as part of a wider legislative initiative dubbed Disegno di Legge, spotlighting persistent issues in Italian football, such as mounting club debts, decreased competitiveness, and hurdles in youth player cultivation.
The bill was directed to the 7th Standing Committee for drafting on July 2, 2026. If passed, it would take effect on January 1, 2027.
This new levy will be applicable to all domestic football wagers conducted in Italy, which encompasses both physical betting establishments and online platforms. It specifically pertains to matches organized by the Italian Football Federation (Federazione Italiana Giuoco Calcio, FIGC) along with its affiliated professional and amateur leagues, enforcing a charge of 2% on the stake of each bet.
In terms of operational details, licensed betting operators taking football wagers will be responsible for forwarding the 2% fee quarterly to the FIGC. The Ministry of Economy and Finance, in conjunction with the government’s sports delegate, will establish the implementation guidelines, covering payment and reporting processes within six months after the law’s enactment.
The FIGC will then redistribute these funds based on statutory minimum guidelines. At least 50% of the revenue is earmarked for youth development initiatives, which include training programs for women’s youth football, nurturing locally developed players, enhancing public sports infrastructure, and supporting FIGC territorial centres. Additionally, a minimum of 30% will be allocated to social initiatives aimed at combating problem gambling and decreasing youth dropout rates in sports.
The remaining 20% is designated for women’s football and grassroots amateur football schools, known in Italian as scuole calcio.
This proposed levy has been proposed by industry leaders for some time. Gabriele Gravina, the outgoing president of the FIGC, advocated for a levy on gambling turnover or winnings related to football betting in April. His recommendation, which featured in an 11-page report submitted to the Committee on Culture, Science and Education of the Chamber of Deputies, highlighted that this new measure would simply involve adapting an existing European directive into Italian legislation.
According to Gravina, this levy offers a partial solution to the challenges facing Italian football development. The proposal includes a revenue-neutral structure, paired with a reduction in the state’s current PREU (prelievo erariale unico) tax on fixed-odds football bets. It seeks to allocate around €230 million ($262.8 million) annually from general state funds to a football-dedicated pool overseen by FIGC.
The bill assures that the levy is not a form of state aid but a strategy to establish a self-sustaining football ecosystem. The FIGC will be required to produce an annual certified report detailing the funds received and their distribution, which must be submitted to the prime minister’s office each year.
Italy’s regulated betting industry already faces substantial levies, with PREU serving as the primary fiscal mechanism applied to wagers. Acting as a single tax levy that represents the amount wagered, PREU is imposed on AWP (Amusement with Prizes) and VLT (Video Lottery Terminals) as outlined in the 2001 Financial Law, with current rates at 24% for AWP and 8.6% for VLT.
Operators are governed by a comprehensive regulatory framework overseen by the Agenzia delle Dogane e dei Monopoli (ADM), which includes stringent anti-money laundering measures and advertising regulations. Given that the sector faces a reported total club indebtedness of about €5.5 billion, this proposed levy could provide clubs with important new revenue. Gravina reiterated the measure's potential to bolster youth initiatives, enhance stadium infrastructure, and address problem gambling challenges.
