Italy to review bill on 2% football bets tax and new accountability rules  

The Senate of the Republic of Italy has received the first ’comprehensive bill’ which aims to implement a “complete overhaul of the Italian football system” to restore trust and credibility to the national game.

Titled Bill No. 1902 – “Provisions reordering the football system”, the legislation has been submitted by Senator Paolo Marcheschi of the Brothers of Italy (FdI) party.

The proposal carries political significance as Brothers of Italy is the largest party within Italy’s governing coalition and the party of Prime Minister Giorgia Meloni.

The provisions and measures included in the bill will align closely with Italy’s broader reform agenda sought by Sports Minister Andrea Abodi following the country’s failure to qualify for the 2026 FIFA World Cup.

At the centre of the proposal is the introduction of a 2% levy on football betting revenue generated from retail and online wagers placed on the Italian football leagues that are governed by Italian Football Federation (FIGC). 

Fdl has called on others from across the Italian political spectrum to back Bill No. 1902 and to enact the measures outlined in the bill by 1 January 2027 – which will be overseen by the FIGC and the Ministry of Finance (MEF). 

Encroaching on politics, media rights, regional governance and the future of Italian football, the overhaul of the sport’s governing system is expected to become one of the most closely watched policy debates ahead of Italy’s next general election in 2027.

Fdl believes that its proposal of a 2% levy on football wagers will raise approximately €230m per year, creating what Marchesch describes  as a “dedicated funding stream to address long-standing structural weaknesses across Italian football.

Youth football to receive majority share

The bill requires the funds to be distributed by the FIGC under prescribed spending criteria, that will be monitored by the Ministry of Finance as a new guardian of Italian football and its finances. 

Yet to be agreed by the Sports Minister Andrea Abodi at least 50% of annual receipts will generate the equivalent of around €115m based on current estimates—would be invested in youth football programmes. 

The funding would support academy development, the growth of women’s football, incentives for clubs developing Italian-trained players, improvements to public sporting facilities and the expansion of local federal training centres.

The proposal reflects concerns that Italy’s player development system has failed to consistently produce elite domestic talent, with lawmakers arguing that long-term investment in grassroots football is essential to rebuilding the competitiveness of the national game.

The legislation also seeks to strengthen football’s social responsibilities.

A minimum of 30% of the proceeds, estimated at around €69m annually, would be ringfenced for gambling harm prevention initiatives, programmes tackling problem gambling and wider social projects aimed at reducing youth disengagement from organised sport.

The remaining 20%, worth approximately €46m each year, would be directed towards the continued development of women’s football and amateur football academies, recognising both sectors as strategic priorities for the future growth of Italian football.

To preserve overall tax neutrality, the proposal also provides for a corresponding reduction in the PREU, Italy’s single state levy applied to fixed-odds football betting, offsetting the introduction of the new contribution.

FIGC outlines investment priorities

The legislation arrives after the newly elected FIGC President, Giovanni Malago, who though share concerns outlined a parallel vision for reinvesting new football revenues into the domestic game.

In his programme for the federation’s next mandate Malago argued that any additional funding secured for Italian football should be concentrated on modernising Italian football by strengthening youth academies, supporting women’s football and improving pathways for young Italian players.

The federation has also highlighted investment in grassroots facilities and regional training centres as essential if Italian football is to reverse declining participation and improve the competitiveness of clubs and the national teams.

While the FIGC would ultimately determine the detailed distribution criteria, should the bill become law, the spending priorities set out by Marcheschi closely mirror those advocated by calcio leadership. Negotiations will be needed to form a broad alignment between the governing party’s reform proposals and the federation’s strategic objectives.

Bill No.1902 has now been assigned to the Senate’s Culture Committee for examination, alongside consultations by the Finance, Budget, Justice and several other parliamentary committees, marking the first stage of what is expected to become one of Italy’s most significant football reform debates in decades.

The FIGC would be required to publish an annual audited report detailing how the funds have been allocated, while the Italian Government would submit a review to Parliament within two years of the legislation entering into force, assessing both the effectiveness of the funding mechanism and whether the new resources have delivered measurable improvements across the football system.

In signing off the legislation, Senator Paolo Marcheschi and Brothers of Italy said the reform is intended to restore accountability to the financing of Italian football. 

By requiring annual audited reporting and parliamentary oversight, the bill seeks to ensure that every euro generated from the proposed betting levy is transparently invested in youth development and infrastructure.

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