A parliamentary bill recently introduced in the Senate seeks to implement a 2% levy on all domestic football bets, intended to create a dedicated funding stream for Italy’s football ecosystem.
Titled Bill 1902, the proposal was put forth by Senator Paolo Marcheschi on May 14, 2026, as part of a broader Disegno di Legge. Lawmakers are responding to ongoing issues in Italian football, including increasing club debts, a decline in competitiveness, and difficulties in developing youth players.
The bill was assigned to the 7th Standing Committee for drafting on July 2, 2026, and is set to take effect on January 1, 2027.
This levy will impact all domestic football bets placed in Italy, whether they occur in physical betting shops or online. It applies to matches organized by the Italian Football Federation (FIGC) and all its affiliated leagues, including both professional and amateur levels. The levy will be calculated at 2% of the total stake for each bet.
Under the proposed mechanics, licensed concessionaires that collect football bets will be required to pay the 2% levy to the FIGC on a quarterly basis. The Ministry of Economy and Finance, along with the government’s sports delegate, will establish the regulations governing the implementation, including payment and reporting procedures, within six months of the law’s passage.
The FIGC will then redistribute these funds according to legally mandated allocations. Of this revenue, at least 50% will be earmarked for youth development programs, which encompass training for women’s youth football, developing homegrown talent, enhancing public sports infrastructure, and supporting FIGC territorial centers. Additionally, a minimum of 30% will promote social initiatives aimed at curbing problem gambling and decreasing dropout rates from sports, particularly among youth. The remaining 20% will support women’s football and grassroots amateur football schools (scuole calcio).
Industry leaders have long considered this levy a potential remedy for challenges facing Italian football. Gabriele Gravina, the outgoing president of the FIGC, advocated for a levy on gambling turnover or winnings associated with football betting in April, as part of an 11-page report submitted to the Committee on Culture, Science and Education of the Chamber of Deputies. Gravina contended that implementing this measure would simply require incorporating an existing European directive into Italian legislation. He presented the levy as a partial solution for developing Italian football.
The bill's structure aims for revenue neutrality by proposing a reduction in the current state PREU (prelievo erariale unico) tax on fixed-odds football bets. It aims to shift around €230 million ($262.8 million) annually from state funds to a specified football fund managed by the FIGC. The legislation clarifies that the levy does not constitute state aid, but rather aims to foster a self-sustaining football environment. The FIGC will be required to submit an annual certified report on the funds received and their allocation to the prime minister’s office.
Italy’s regulated betting market already faces considerable levies, primarily through the PREU, which serves as a single tax on wagers. This tax applies to AWP (Amusement with Prizes) and VLT (Video Lottery Terminals) as established by the 2001 Financial Law, with current rates set at 24% for AWP and 8.6% for VLT.
Operators in this sector are subject to strict regulatory oversight by the Agenzia delle Dogane e dei Monopoli (ADM), which includes controls on anti-money laundering and advertising. Given the reported club indebtedness of about €5.5 billion, the proposed levy could provide an essential new revenue channel for clubs. Gravina's report highlighted how such funding could enhance youth development programs, upgrade stadium infrastructures, and tackle issues related to problem gambling.
