Italy

Italy grants online gaming concessions only through public tenders run by the Agenzia delle Dogane e dei Monopoli (ADM) under Legislative Decree 41/2024. The 2025 tender (determinazione 777860 of 17 December 2024) awarded 52 nine-year concessions to 46 operators, so a company without one can enter only by acquiring a concessionaire or waiting for the next tender.

• Entity: a capital company with its registered office in an EEA state before the concession is signed (partnerships and consortia must convert). A group may hold at most five concessions.
• Track record: either an existing gaming licence in Italy or another EEA state with at least €1.5 million of gaming revenue over the previous two financial years (group companies count), or, failing that, proven technical and infrastructural capacity certified by an independent expert plus a €1.5 million two-year bank or insurance guarantee.
• Integrity: anti-mafia and good-repute checks on the company and its officers, documented within 35 days of the award list, before the convention is signed.
• Technical: a gaming platform certified by ADM with real-time access, one directly managed national .it domain per concession (no skins), segregated player accounts and connection to the national self-exclusion register.

Sources (checked 20 September 2026): ADM tender rules (regole amministrative) for the 2025 online concessions · ADM determinazione 777860/2024 launching the tender · Legislative Decree 41/2024 (Gazzetta Ufficiale)

• Concession fee: €7 million one-off per concession, €4 million at award and €3 million when the service starts (within six months of grant). A group taking the maximum five concessions commits €35 million.
• Annual fee (canone): 3 per cent of the concessionaire’s net gaming margin, paid in two instalments, plus a mandatory 0.2 per cent of net revenue (capped at €1 million a year) spent on responsible-gaming communication.
• Guarantees: a provisional guarantee for the tender and a performance guarantee under the convention. Applicants without the €1.5 million revenue track record lodge a €1.5 million two-year guarantee instead.
• Term: nine years, not renewable. The estimated value of each concession in the tender was €37.1 million.

Sources (checked 20 September 2026): ADM determinazione 777860/2024 (€7 million, five per group, value) · ADM tender rules (guarantees)

The single gaming tax (imposta unica) is charged on gross gaming revenue and was raised by the 2025 Budget Law from 1 January 2025:

• 25.5 per cent of amounts not returned to players for online skill games, card games, fixed-odds games of chance and online bingo (casino, poker, bingo).
• 24.5 per cent of stakes less winnings for online fixed-odds sports betting and betting on simulated events (20.5 per cent for retail betting).

The 3 per cent canone and the 0.2 per cent responsible-gaming spend are separate concession charges, and corporate income tax (IRES 24 per cent) and regional tax (IRAP, standard 3.9 per cent) apply to profits.

Live dealer studios and B2B suppliers. Italy has no supplier licence. Platforms and every game, including live dealer tables, are certified by ADM through the concessionaire and offered only on its .it site. Gaming tax and the canone are paid by the concessionaire.

Sources (checked 20 September 2026): Budget Law 2025 (L. 207/2024), commi 92–93, as published · Legislative Decree 41/2024 (Gazzetta Ufficiale) · PwC Worldwide Tax Summaries: corporate income tax rates

• Tax and fees: monthly imposta unica payments to ADM, the canone in two instalments and the 0.2 per cent responsible-gaming spend reported annually.
• Single domain: one .it site per concession, directly managed, with player accounts under the ADM contract model and ADM real-time access to the platform.
• Certification: every game and platform change certified by ADM before release, with service levels and penalties under the convention.
• Player protection: connection to the national self-exclusion register (RUA), identity verification of every player, and segregated player funds.
• Advertising: the Dignity Decree ban on gambling advertising and sponsorship, in force since 2019, applies to all concessionaires.

Sources (checked 20 September 2026): ADM tender rules and convention scheme · Legislative Decree 41/2024

The concessionaire must be a capital company with its registered office in an EEA state. Most groups use an Italian S.r.l. or S.p.A., or an EEA company with an Italian permanent establishment, because tax residence and the ADM relationship are easier to run locally. Non-EEA groups route the concession through an EEA entity.

• Corporate taxes: IRES at 24 per cent on profit and IRAP at a standard 3.9 per cent on net production value, on top of the gaming tax and canone.
• Timing and cost: incorporation is quick, but the only route to a concession is the tender or an acquisition. Budget €7 million per concession, the 3 per cent canone, guarantees, certification and the 24.5 or 25.5 per cent tax.

Sources (checked 20 September 2026): ADM tender rules, paragraph 3.1 (EEA capital company) · PwC Worldwide Tax Summaries: corporate income tax rates

• 1 January 2025 — Imposta unica raised to 25.5 per cent (online games) and 24.5 per cent (online betting) by the 2025 Budget Law.
• 17 September 2025 — ADM awarded 52 nine-year concessions to 46 operators at €7 million each, and the new regime replaced the old skin-based licences in November 2025.