Italy's government raises AWP stake and prize limits and changes PREU rates
Regulation2 min read
In brief
- Italy's 2027 budget decree doubles AWP maximum stake to €2 and maximum prize to €200.
- From 1 January 2027 PREU is set at 25% for AWP and 9.60% for VLT, up one percentage point.
- AWP machines with a return of at least 70% get a reduced 20% rate during the transition to remote-only play.
Italy's government has set out changes to the rules for cash-prize amusement machines in its 2027 budget decree, according to a provision dedicated to machines covered by article 110, comma 6, letter a), of the consolidated public security law (TULPS), approved by royal decree 18 June 1931, no. 773. The decree doubles the maximum stake and maximum prize for AWP machines, revises the rates of the single tax on gaming (PREU) and introduces a separate tax regime for machines guaranteeing a return of at least 70%.
The provision amends article 110, comma 6, letter a), replacing the €1 limit with €2 and the €100 limit with €200. The maximum stake therefore rises from €1 to €2, and the maximum prize payable per game rises from €100 to €200.
From 1 January 2027, the decree sets PREU at 25% of sums staked on AWP machines and at 9.60% for VLT machines, which are covered by article 110, comma 6, letter b), of the TULPS. The new rates replace those in article 1, comma 731, of law 27 December 2019, no. 160, which currently sets 24% for AWP and 8.60% for VLT, an increase of one percentage point on the ordinary levy for both types of machine.
For AWP machines programmed to ensure a return in winnings of at least 70% of sums staked, the decree applies a reduced PREU rate of 20% from 1 January 2027, against the ordinary 25%. The reduced regime is expressly linked to the transition towards replacing current machines with devices that allow play only from a remote environment; the text states that the reduction applies "nelle more della sostituzione con apparecchi che consentono il gioco solo da ambiente remoto".
The government states that the measure is intended to safeguard tax revenue and the value of concessions, to counter illegal gambling and to ensure balanced competition among public gaming concessionaires. From 2027 the framework combines higher AWP stake and prize limits, a higher ordinary levy on AWP and VLT machines, and a reduced rate for AWP machines with a return of at least 70%, pending the transition to machines that allow play only from a remote environment.