Italy’s 2027 budget raises slot and VLT tax rates and changes machine limits
Regulation2 min read
In brief
- Italy's 2027 budget raises the slot tax from 24% to 25% and the VLT rate from 8.6% to 9.6%.
- AWP maximum stake rises from €1 to €2 and maximum win from €100 to €200.
- New slots with payout of at least 70% get a reduced 20% rate.
- Lan rooms get two-year ADM licences, a 20-station minimum and fees of up to €10,000 per platform.
Italy's 2027 budget raises the single tax on slot-machine takings from 24% to 25% and the rate on video lottery terminals from 8.6% to 9.6%, according to the budget text. The plan also changes limits for amusement-with-prize (AWP) machines, raising the maximum stake from €1 to €2 and the maximum win from €100 to €200.
For new slot machines with a payout of at least 70%, the tax rate is cut to 20%. The budget text says this applies pending their replacement with machines that allow play only from a remote environment, to protect tax revenue and the value of concessions, to counter illegal gambling and to ensure balanced competition between public-gaming concessionaires.
The budget also sets rules for machines used for skill and entertainment games without cash winnings, delivered through online platforms and usable only in Lan rooms authorised by the Agenzia delle Dogane e dei Monopoli (ADM) under a two-year licence. Each venue must have at least 20 stations and may admit minors, who may use only games compatible with their age under the PEGI classification. Any betting-collection activity is prohibited.
Authorisation fees are set at €200 per machine, €1,000 per room, €2,000 per game and €10,000 per platform. Platforms must keep activity data for at least five years, while ADM will set participation and tournament-prize limits and a possible control contribution of up to 8% of participation fees. For tax purposes, the average annual taxable base for entertainment duty is fixed at €15,000 per machine or station and €25,000 for large simulators.
Rooms already operating may continue temporarily by filing a self-certification within 60 days and paying the duty due. ADM must issue the implementing provisions within eight months.