Italian Senate Advances Bill for 2% Levy on Football Bets

Proposed Levy for Italian Football

The Italian Senate is currently reviewing a legislative proposal that seeks to establish a 2% levy on all domestic football wagers. Introduced by Senator Paolo Marcheschi on May 14, 2026, Bill 1902 is designed to create a dedicated funding mechanism aimed at bolstering Italy's football infrastructure and addressing long-standing financial and developmental challenges within the sport. This proposed charge, a 2% deduction from the stake of each bet, would apply to all football wagers placed in Italy, encompassing both land-based betting shops and online platforms. It specifically targets matches sanctioned by the Italian Football Federation (FIGC) and its various professional and amateur leagues. The bill has been assigned to the 7th Standing Committee for drafting and, if enacted, is slated to become effective on January 1, 2027.

Distribution of Funds

Under the proposed framework, licensed betting operators would be responsible for remitting the 2% levy to the FIGC on a quarterly basis. The FIGC would then manage the redistribution of these funds according to mandated minimum allocations. A significant portion, at least 50%, is earmarked for youth development programs, including initiatives for women's youth football, fostering homegrown talent, public sports infrastructure, and regional FIGC centers. Additionally, at least 30% of the collected funds would be dedicated to social programs focused on preventing problem gambling and mitigating sports dropout rates, particularly among young people. The remaining 20% of the revenues will be allocated to support women's football and grassroots amateur “scuole calcio” (football schools) across the nation.

Revenue-Neutral Approach and Financial Impact

Crucially, the bill outlines a revenue-neutral financial strategy. It proposes an equivalent reduction in the state's existing single tax on fixed-odds football bets, known as PREU (prelievo erariale unico). This mechanism aims to redirect approximately €230 million ($262.8 million) annually from general state revenue into a specialized football fund administered by the FIGC. This initiative comes amidst a reported combined club indebtedness reaching roughly €5.5 billion, highlighting the need for new financial streams within the sport.

Industry Support and Context

The concept of a dedicated football levy has seen prior support from prominent figures in the industry. Gabriele Gravina, the outgoing President of the FIGC, publicly advocated for a similar tax on football betting turnover or winnings earlier this year. In an extensive report submitted to the Committee on Culture, Science and Education, Gravina suggested that such a measure could be implemented through the transposition of existing European directives into Italian law, presenting it as a vital, albeit partial, remedy for the ongoing development challenges in Italian football. The bill asserts that this levy constitutes a mechanism to create a self-sustaining football ecosystem, rather than state aid.

Transparency and Oversight

To ensure transparency and proper oversight, the proposed legislation stipulates that the FIGC must produce an annual certified report detailing both the funds received and their precise allocation. This comprehensive report will be submitted annually to the prime minister’s office, reinforcing accountability for the new financial ecosystem. The Ministry of Economy and Finance, in collaboration with the government’s sports delegate, will establish the specific implementation rules for payment and reporting within six months of the law’s enactment.