Italy
⚠ Some figures here are still settling — medium confidence. Verify against the primary regulator before relying on them.
Online gambling is regulated nationally by ADM (Agenzia delle Dogane e dei Monopoli) under a concession model dating to the 2006-2011 opening of the market, and is being overhauled by the 2024 reorganisation of remote gaming (Decreto Legislativo 41/2024). ADM awards concessions covering sports and horse-race betting, casino games, poker, bingo and betting exchange to operators serving Italian residents on .it sites. The reform replaces legacy concessions with new nine-year, non-renewable online concessions carrying a one-off €7 million entry fee plus ongoing fees, to be assigned through a public tender. Online gaming is taxed on gross gaming revenue, and gambling advertising and sponsorship have been banned since the 2018 Dignity Decree (Decreto Dignità).
Gross gaming revenue (GGR)
~24.5% GGR (online sports betting); ~25.5% GGR (online games/casino)
Rates reflect increases in the 2025 Budget (from ~24% and ~25%). Figures are medium-confidence pending confirmation against the final Legge di Bilancio; separate concession fees also apply.
Public tender for new nine-year online concessions (€7M entry fee) under D.Lgs 41/2024 expected to proceed; each concession limited to a capped number of skins/domains.
2025 Budget raised online betting and gaming tax rates; exact percentages to be confirmed.
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Agenzia delle Dogane e dei Monopoli) before relying on it.