Italian lawmakers have introduced a parliamentary bill that would impose a 2% levy on all domestic football bets, creating a dedicated funding stream for the country's football ecosystem.

The proposal aims to tackle long-standing financial challenges facing Italian football by directing betting-related revenue towards youth development, women's football, grassroots initiatives and problem gambling prevention.

If approved, the levy would come into force on 1 January 2027.

New funding mechanism for Italian football

The proposal is contained in Bill 1902, introduced by Senator Paolo Marcheschi on 14 May 2026 as part of a broader legislative package addressing structural issues within Italian football.

Lawmakers argue the sector continues to face significant challenges, including rising club debt, declining international competitiveness and concerns over youth player development.

The bill was assigned to the Senate's 7th Standing Committee on 2 July and is now progressing through the parliamentary process.

How the levy would work

Under the proposal, a 2% levy would apply to every domestic football bet placed in Italy, regardless of whether the wager is made online or in a retail betting shop.

The charge would cover bets on matches organised by the Italian Football Federation (FIGC) and competitions run by its affiliated professional and amateur leagues.

Licensed betting operators would be responsible for collecting the levy and remitting the proceeds to the FIGC on a quarterly basis.

Implementation rules, including reporting requirements and payment procedures, would be established jointly by the Ministry of Economy and Finance and the government's sports delegate within six months of the legislation being enacted.

Funds earmarked for key priorities

The legislation requires the FIGC to distribute the proceeds according to minimum statutory allocations.

At least 50% of the funding must be invested in:

- Youth development programmes.

- Women's youth football.

- Development of Italian-trained players.

- Public sports infrastructure.

- Regional FIGC training centres.

A minimum of 30% would be allocated to social initiatives, including:

- Problem gambling prevention.

- Programmes aimed at reducing youth participation dropout in sport.

The remaining 20% would support:

- Women's football.

- Grassroots amateur football schools ("scuole calcio").

Revenue-neutral proposal

One of the proposal's defining features is its revenue-neutral design.

Rather than increasing the overall tax burden on the betting industry, the bill proposes reducing the existing PREU (Prelievo Erariale Unico) tax applied to fixed-odds football betting.

The intention is to redirect approximately €230 million annually from general government revenues into a dedicated football development fund managed by the FIGC.

According to the bill, the mechanism would not constitute state aid but instead create a self-financing system that reinvests betting-related revenue directly into the sport.

To ensure transparency, the FIGC would be required to publish an independently certified annual report detailing both the funds received and how they were allocated.

Proposal follows calls from FIGC

The idea of introducing a dedicated football betting levy has been discussed within Italian football for some time.

Former FIGC President Gabriele Gravina publicly advocated for such a measure earlier this year in an 11-page report submitted to the Chamber of Deputies' Committee on Culture, Science and Education.

Gravina argued that redirecting betting revenue towards football could help address some of the sport's structural financial challenges while supporting long-term development.

He also suggested that implementing the levy would largely involve transposing existing European legislation into Italian law.

Football seeks new revenue sources

The proposal comes at a time when many Italian clubs continue to face significant financial pressure.

According to the bill, combined indebtedness across Italian football clubs is estimated at approximately €5.5 billion.

Lawmakers believe the additional funding could strengthen several key areas of the sport, including:

- Youth academies.

- Women's football.

- Stadium infrastructure.

- Grassroots participation.

- Responsible gambling initiatives.

Italy already maintains significant gambling taxation

Italy already operates one of Europe's more heavily regulated gambling markets.

The country's principal gambling tax mechanism is the PREU, which applies to gaming machines and currently stands at:

- 24% for Amusement with Prizes (AWP) machines.

- 8.6% for Video Lottery Terminals (VLTs).

Licensed operators are also subject to strict oversight by the Agenzia delle Dogane e dei Monopoli (ADM), including anti-money laundering obligations, licensing requirements and advertising restrictions.

If approved, the proposed football betting levy would add another dedicated contribution linked specifically to wagers on domestic football competitions.

Sources: iGamingBusiness