A recent bill introduced in the Italian Senate proposes a 2% levy on domestic football bets. Known as Bill 1902, this legislation, brought forth by Senator Paolo Marcheschi on May 14, 2026, aims to create a funding stream for Italy's struggling football structure, addressing issues like escalating club debts, declining competitiveness, and obstacles in youth player development.
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. The levy will apply to all domestic football bets placed in Italy, whether at physical betting outlets or online. It specifically targets matches under the Italian Football Federation (Federazione Italiana Giuoco Calcio, FIGC) and its professional and amateur leagues, charging 2% on the stake from each bet placed.
Under the bill, licensed concessionaires that collect football wagers are required to remit this 2% fee quarterly to the FIGC. The Ministry of Economy and Finance, along with the government’s sports delegate, will develop implementation rules, including payment and reporting procedures, within six months after the law's enactment.
The FIGC is tasked with redistributing the collected funds, ensuring at least 50% supports youth development programs, such as women’s youth football training, player cultivation within Italy, and enhancements to public sports infrastructure and FIGC territorial centers. Furthermore, a minimum of 30% will fund social initiatives aimed at mitigating gambling problems and reducing dropout rates from sports among youths. The remaining 20% will be allocated to women's football and grassroots amateur "scuole calcio" (football schools).
Industry leaders have advocated for such a levy for some time. Gabriele Gravina, the outgoing president of FIGC, endorsed a tax on gambling turnover or winnings linked to football betting back in April. This proposal was included in an 11-page report presented to the Committee on Culture, Science and Education of the Chamber of Deputies, where Gravina noted that this measure could easily be aligned with existing European directives.
The proposed levy serves as a partial answer to some of the challenges facing Italian football. The bill promotes a revenue-neutral structure by suggesting a decrease in the state's current PREU (prelievo erariale unico) tax on fixed-odds football bets. This adjustment seeks to redirect about €230 million ($262.8 million) each year from the general state budget to a dedicated fund overseen by the FIGC.
According to the bill, this levy is not considered state aid but rather a framework to foster a self-sustaining football ecosystem. The FIGC is mandated to provide an annual certified report on the funds received and their usage to the prime minister's office.
This is not the first time Italy has proposed a betting levy. The country's regulated betting sector already faces various charges, with PREU acting as the primary fiscal method based on wager amounts, as laid out in the 2001 Financial Law. The current rates stand at 24% for Amusement with Prizes (AWP) and 8.6% for Video Lottery Terminals (VLT). Operators must adhere to strict regulatory controls enforced by the Agenzia delle Dogane e dei Monopoli (ADM), which include regulations against money laundering and advertising restrictions.
With reported debts among clubs totaling around €5.5 billion, this new levy could provide much-needed financial relief. Gravina’s report highlighted its potential to bolster youth development programs, upgrade stadium infrastructure, and address issues surrounding problem gambling.
