Italy's 2027 Budget Bill raises machine taxes, doubles slot limits
Measures raise PREU, extend concessions and aim to raise €952M in 2027.
Key Takeaways
- The 2027 Budget Bill raises the PREU on AWP from 24% to 25% and on VLT from 8.6% to 9.6%, effective 1 January 2027.
- Slot maximum bet doubles from €1 to €2 and maximum prize from €100 to €200; machines with ≥70% RTP can use a reduced 20% rate.
- In‑person concessions are extended to 31 December 2029 and new annual operating fees for betting shops and concessionaires are introduced.
- The Government projects about €952 million from the gambling measures in 2027 and nearly €2 billion between 2027 and 2029.
- ACADI warned that higher taxes and concession charges threaten operator profitability in a contracting market.
The 2027 Budget Bill before the Italian Parliament raises levies on gaming machines, doubles slot bet and prize limits, and extends in‑person concessions until 2029. The measures take effect on 1 January 2027 for the PREU single tax increases, and the text sets new charges and fees that the Government projects will generate approximately €952 millones during 2027.
Tax changes and bet limits
The certified text raises the PREU rate for AWP machines (amusement with prize) from 24% to 25% as of 1 January 2027. The rate applicable to video lottery terminals (VLT) increases from 8.6% to 9.6%, with the same effective date.
The bill also allows higher stakes on machines: the maximum bet cap on slots rises from €1 to €2, and the maximum prize increases from €100 to €200. Machines that return at least 70% of takings as prizes may opt into a reduced rate of 20%.
The text also establishes a specific licensing regime for esports halls and LAN venues that run skill competitions with no cash prizes.
Revenue and government projections
Technical reports attached to the bill estimate the gambling‑related measures will yield about €952 millones in 2027. Most of that amount is attributed to the PREU increase on machines, quantified at €334 millones according to the estimates in the file.
The extension of in‑person concessions would contribute €281 millones, while scratch cards are estimated at €188 millones. The Government also notes the possibility of collecting €71.62 millones if parties settle a dispute over a 2015 levy.
Official documents project that, accumulated between 2027 and 2029, the machine tax increases and concession extension could approach €2 000 millones, partly on the assumption that the higher bet cap will stimulate additional player spend.
Concessions and new operating fees
The bill extends in‑person gambling concessions until 31 December 2029 and establishes structured operating fees for concessionaires. Betting shops will pay annual fees of €14 250 if gambling is their main activity, or €8 550 if gambling is a secondary activity.
It also introduces charges for licences for slot and VLT concessionaires and fees for the sale of bingo cards in halls.
Industry reactions
The Association of Concessionaires of Entertainment Equipment (ACADI) has warned that the combination of higher taxes and new concession fees threatens operator profitability in a contracting market. ACADI and operator associations have publicly criticised the added burden.
“We are not asking for discounts; we are asking not to close a supply chain that guarantees the State billions in revenue each year.”
— Geronimo Cardia, president of ACADI
The file also cites a reference to Prime Minister Giorgia Meloni regarding prior revenue figures. parliamentary hearings in the Chamber of Deputies are scheduled for Thursday, with amendments from deputies allowed until 17 November and a final approval deadline set for 31 December.
Upcoming legislative milestones
The bill moves into ordinary parliamentary debate. Formal deadlines are: submission to Parliament, committee hearings, amendment period until 17 November and final approval before year‑end on 31 December. The provisions on PREU and bet limits take effect from 1 January 2027.
Frequently Asked Questions
When do the PREU increases proposed in the bill take effect?
The PREU increases take effect on 1 January 2027; the bill raises the AWP rate from 24% to 25% and the VLT rate from 8.6% to 9.6% with that effective date.
What changes are proposed for slot bet and prize limits?
The bill doubles the maximum stake on slots from €1 to €2 and raises the maximum prize from €100 to €200. Machines returning at least 70% can qualify for a reduced 20% rate.
How does the bill affect in‑person concessions?
The bill extends in‑person gambling concessions until 31 December 2029 and establishes annual fees of €14,250 where gambling is the main activity and €8,550 where it is secondary, plus other charges for slot, VLT and bingo concessionaires.
How much revenue does the Government expect from the gambling measures in 2027?
The Government projects approximately €952 million in 2027 from the gambling measures, with the PREU increase estimated to contribute €334 million and the concession extension about €281 million.
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Miguel Sandoval
Regulatory Affairs Correspondent
Miguel Sandoval tracks gambling legislation, licensing, and regulator enforcement — from Spain's DGOJ and the Latin American authorities to the UKGC, the MGA, and the state-by-state map in North America. The reports answer three questions precisely — what changed, where, and who it affects — with jurisdictions, dates, and penalties cited exactly as published. Operators and compliance officers read Miguel Sandoval to know which rulebook moved before their next meeting.
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