Italy’s 2027 budget bill sets out new tax rates, higher slot machine limits and extended land-based gambling concessions. The proposals provide the first detailed breakdown of measures behind the government’s earlier plan to raise around €2 billion from gambling between 2027 and 2029.
The bill, finalised on 30 October, introduces changes that could affect operating costs across Italy’s retail gambling sector. The measures still require parliamentary approval.
AWP gaming machine taxes would increase from 24% to 25% in January 2027.
Video lottery terminal (VLT) taxes would rise from 8.6% to 9.6%.
Maximum slot stakes and prizes would double to €2 and €200, respectively.
AWP machines offering payouts of at least 70% would qualify for a reduced 20% tax rate.
Existing land-based gambling concessions would be extended until December 2029.
Under the proposed budget, the Prelievo Erariale Unico (PREU) levy would increase by one percentage point for both AWP machines and VLTs from 1 January 2027.
The legislation also proposes doubling the maximum AWP stake from €1 to €2 and the maximum prize from €100 to €200.
However, machines returning at least 70% of stakes as winnings would qualify for a lower 20% levy. This could encourage operators to upgrade their machines, although software changes and certification requirements would bring additional costs.
The Italian Presidency’s official 2027 budget bill record confirms the legislative document dated 30 October.
The bill would extend existing betting, slot machine, VLT and bingo concessions until 31 December 2029, subject to additional fees.
The proposals follow Italy’s broader land-based gambling reform plans, which aim to modernise retail gaming regulations.
Industry representatives have raised concerns about the financial impact. ACADI president Geronimo Cardia said:
We are not asking for discounts; we are asking not to shut down a supply chain that guarantees the state billions in revenue every year.
Technical estimates project approximately €952 million in additional revenue from gambling measures in 2027, including €334 million associated with gaming machine changes.
Unlike Italy’s recent online gambling licensing overhaul, the proposed tax changes primarily target land-based operations.
Parliament must approve the budget by 31 December 2026. Until then, operators face uncertainty over future tax liabilities, equipment investments and concession costs.
