Italy Proposes New Taxes and Rules for Esports Halls

Italy’s draft 2027 budget bill includes plans to place esports gaming halls under the oversight of the Customs and Monopolies Agency (ADM), alongside a new tax framework calculated according to the number of gaming stations.

Under Article 25, LAN centres offering exclusively non-cash games would be required to secure sponsoring handle authorisation. Each venue would need to provide at least 20 gaming stations, while betting activities would not be permitted on the premises.

Authorisations would remain valid for two years. The proposed fee structure includes €200 per gaming device, €1,000 for each venue, €2,000 per game and €10,000 for every online platform.

The bill also outlines an 8% entertainment tax based on estimated annual taxable income. This would be calculated at €15,000 per gaming station, resulting in an annual tax of €1,200 per station. For larger installations, the taxable base would rise to €25,000.

Gaming halls and online platforms would additionally be required to retain records of their internet activities for the preceding five years. Minors could enter gaming venues, but would only be permitted to access games suitable for their age.

Industry figures suggest that the proposed requirements could significantly affect the existing market. According to IIDEA estimates, Italy currently has approximately 70 LAN centres, of which only 20 meet the proposed minimum requirement for gaming stations.

IIDEA forecasts the market’s total value at €32–35 million in 2026. By comparison, the government expects the number of gaming halls to increase to 2,300 by 2028. This projected expansion could generate €55.2 million in annual entertainment tax revenue, alongside more than €10 million in authorisation fees.

IIDEA has criticised the proposed obligations as an excessive burden on the sector and called for consultations before the introduction of the new framework.

The measures are still under parliamentary consideration and may be revised through amendments.