Law No. 199 of December 30, 2025, containing the “State Budget for the 2026 financial year and the multi-year budget for the three-year period 2026-2028,” was published in the Official Journal. The following provisions concern the gaming and betting sector:

Article 1, paragraphs 151–152 (Numerical totalizator game Win for Italia Team), introduced during the examination in the Senate, establish a new totalizator game called Win for Italia Team, specifying both the amount of the prize pool and the allocation of the corresponding State levy.
In particular, paragraph 151 provides that the above-mentioned game shall be introduced and regulated by a Director’s decree of the Italian Customs and Monopolies Agency (ADM) within sixty days from the date of entry into force of the present law. The prize pool is set at 65 per cent of total stakes, and the purpose of the game is to support the Olympic projects of “Italia Team”.
The original wording of the provision, as submitted during the committee stage of the legislative process, identified the purpose as the promotion and relaunch of sports participation. The prize pool percentage is consistent with that provided for other games belonging to the “Vinci per la vita – Win for Life” family.
After deduction of the share allocated to the Regions with special autonomous status, the net State levy—after deducting the retailer commission (8 per cent), the concessionaire fee (0.5 per cent), as well as the prize pool (65 per cent)—is reallocated to the budget chapter for the financing of the Italian National Olympic Committee (CONI), as recorded in the estimates of the Ministry of Economy and Finance (paragraph 152).
According to the most recent edition of the Libro Blu, published on the website of the Italian Customs and Monopolies Agency and referring to the year 2023, and consistently with the above framework, the net State levy on the game “Vinci per la Vita – Win for Life” amounts to approximately 26.5 per cent of total stakes (see table on page 153 of the aforementioned document).

With reference to the award of the national concession for national totalizator games, with a nine-year duration, it is recalled that, by Director’s determination of 17 September 2019, the concession was awarded to Sisal S.p.A.
Pursuant to the Director’s determination of 17 August 2020, the date for the execution and commencement of the concession agreement for the operation of the aforementioned national numerical totalizator games, the related complementary and optional games, and the corresponding remote participation formats, as well as for any additional numerical game based on a single nationwide totalizator, is set as 1 December 2021.

Article 1, paragraphs 248 and 249 (Provisions aimed at strengthening the preventive and control activities of the economic and financial administration), introduced during the examination by the Senate, set out measures intended to enhance the preventive and supervisory activities of the economic and financial administration.
In particular, paragraph 248, by providing that the agreements between the Minister of Finance and the tax agencies shall define objectives and indicators to measure productivity, increases—starting from 2026—the resources allocated to performance-based incentives for the relevant staff by an additional amount not exceeding 60 per cent of the resources allocated for the same purposes under the decrees relating to the year 2025 (point (a)). The same paragraph also provides that 25 per cent of the additional resources allocated to the tax agencies shall increase the variable resources of the funds for supplementary remuneration of staff, including managerial staff, and of the organisational positions established by the tax agencies, by way of derogation from the statutory cap on supplementary remuneration (point (b)).
Paragraph 249, likewise by way of derogation from the statutory cap on supplementary remuneration, increases, as from 2026, the resources allocated to overtime work for the staff of the Revenue Agency and the Italian Customs and Monopolies Agency, up to EUR 5 million and EUR 3 million gross per year, respectively.
These measures are intended to ensure greater efficiency and effectiveness in combating tax evasion, as well as to strengthen customs monitoring and control capacity, in order to protect Made in Italy products and ensure the regularity and integrity of commercial trade flows.

Article 1, paragraph 422 (Measures concerning pathological addictions), by supplementing paragraph 369 of the 2025 Budget Law (Law No. 207 of 30 December 2024), provides that the 1.5 per cent share of the resources of the Fund for Pathological Addictions (F.P.A.), established by paragraph 367 of the same Law No. 207/2024 and transferred annually, by decree of the Minister of Health, to the National Department for Anti-Drug Policies of the Presidency of the Council of Ministers, shall be allocated not only, as currently provided, to the implementation of analysis and monitoring activities concerning pathological addictions carried out by the Permanent National Observatory on the Trends of Drug Addiction, but also to the development of training programmes for social and healthcare professionals, the drafting of guidelines, and the implementation of projects of national relevance in the areas of prevention, social reintegration, evaluation, data collection, and data processing.

Article 20, finally, contains other references to gambling, in particular:

a. The Minister of Economy and Finance, through his own decrees, shall provide, in the 2026 financial year, for the adjustment of the appropriations of the chapters intended for the payment of prizes and winnings from forecasting games, bets, and lotteries, in line with the actual trend of the related collections.

b. The sums allocated under Chapter 2295 of the budget of the Ministry of Agriculture, Food Sovereignty and Forestry, intended for interventions formerly under the jurisdiction of the abolished Agency for the Development of the Equestrian Sector, for the financing of the prize pool for races, in the event of failure to adopt the decree provided for in Article 1, paragraph 281, of Law No. 311 of 30 December 2004, or, in any case, pending its enactment, constitute determination of the share of the tax and non-tax revenues deriving from public games with cash prizes granted under concession to the State pursuant to paragraph 282 of the same Article 1 of the aforementioned Law No. 311 of 2004.

Regarding the Current Budget section, noteworthy among others is the refinancing of the Fund for the implementation of the tax delegation for the reorganization of the physical gaming network for 80 million euros in 2026.