Italian parliamentary bill proposes 2% levy on domestic football bets 

A new parliamentary bill introduced in the Senate has proposed imposing a 2% levy on all domestic football bets to establish a dedicated funding stream for Italy’s football system. 

Bill 1902, tabled by Senator Paolo Marcheschi on 14 May 2026 as part of a broader Disegno di Legge, aimed to tackle what lawmakers describe as ongoing crises in Italian football. This included rising club debts, diminishing competitiveness and challenges in youth player development.

It was assigned to the 7th Standing Committee in its drafting capacity on 2 July 2026 and would come into effect on 1 January 2027.

The levy will apply to all domestic football bets placed within Italy, both in physical betting shops and online. It will apply to matches organised by the Italian Football Federation (Federazione Italiana Giuoco Calcio, FIGC) and its affiliated professional and amateur leagues. It will stand at 2% of the stake per bet. 

Mechanics of the levy

Licensed concessionaires collecting football wagers must remit the 2% charge quarterly to the FIGC. The Ministry of Economy and Finance, alongside the government’s sports delegate, will determine implementation rules. This will include payment and reporting procedures, within six months of the law’s enactment.

The FIGC is charged with redistributing these funds according to statutory minimum allocations.

At least 50% must go to youth development programmes, including women’s youth football training, nurturing players formed in Italy, public sports infrastructure and FIGC territorial centres. In addition, at least 30% will support social initiatives aimed at preventing problem gambling and reducing dropout rates from sports, especially among young people.

The remaining 20% will be allocated to women’s football and grassroots amateur “scuole calcio” (football schools).

Partial solution to Italian football

The levy has long been mooted by industry leaders. The outgoing Italian Football Federation (FIGC) president, Gabriele Gravina, argued in favour of a levy on gambling turnover or winnings tied to football betting in April. This was part of an 11-page report that was submitted to the Committee on Culture, Science and Education of the Chamber of Deputies. 

Gravina argued that the measure would require merely the transposition of an existing European directive into Italian law.

The outgoing FIGC president tabled this levy as a partial solution to the development of Italian football.

The bill outlined a revenue-neutral design, with a corresponding reduction in the state’s existing PREU (prelievo erariale unico) tax on fixed-odds football bets. The intention was to redirect approximately €230 million ($262.8 million) annually from general state coffers to a dedicated football fund managed by FIGC.

The bill asserted the levy is not state aid but a mechanism to create a self-sustaining football ecosystem. FIGC must produce an annual certified report detailing received funds and their allocation, submitted to the prime minister’s office annually.

Not the first levy

Italy’s regulated betting market is subject to significant levies, with PREU as the main fiscal tool on wagers. This acts as a single tax levy, based on the amount played, applied to AWP (Amusement with Prizes) and VLT (Video Lottery Terminals) set out in the 2001 Financial Law. The rate currently sits at 24% for AWP and 8.6% for VLT. 

Operators currently comply with stringent regulatory frameworks managed by the Agenzia delle Dogane e dei Monopoli (ADM) including anti-money laundering and advertising controls.

Given the sector’s reported combined club indebtedness of approximately €5.5 billion, the proposed levy offers clubs a new revenue source. Gravina’s report emphasised its capacity to enhance youth development programmes, stadium infrastructure upgrades and initiatives addressing problem gambling.