ITALY Law and Practice Contributed by: Stefano Sbordoni, Sbordoni & Partners
ISI and VAT rate The ISI and and the VAT rate (pursuant to Article 74 of the Presidential Decree No 633/1972) are applied for: • casinos; and • machines for legal gaming without winnings in money (Article 110, paragraph 7 of TULPS) (bil- liards, table football, etc). The taxable base is equivalent to the average annual flat-rate taxable amount by category. The VAT rate is 8%. Salvasport tax This was introduced by Legislative Decree No 34/2020 (the “Relaunch Decree”, later converted into law), with bookmakers asked to pay 0.5% of the bets collected in a year.
When the activity is carried out on behalf of third par- ties, both the principal and the person physically car- rying out the activity are jointly liable for the tax and related penalties. Winnings obtained at agencies authorised by the ADM do not incur any direct taxation for the player. The sums are paid in full without any withholding tax, given that the tax is borne exclusively by the business operators. The 2025 Budget Law introduced a 0.5% tax on bet- ting company revenues, specifically earmarked to finance the renovation of national football stadiums. “Luck tax” From 1 January 2012, there will be a levy ranging from 6% to 20% for winnings of more than EUR500 in almost all public games controlled by the ADM (8% in the Lotto, 20% in SuperEnalotto, 11% in10eLotto, between 15% and 25% in online casinos, etc).
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