Italy’s 2027 budget bill proposes bringing esports gaming halls under the supervision of the Customs and Monopolies Agency (ADM) and introducing a tax based on the number of gaming stations.
According to Article 25, LAN halls that provide only non-cash games must obtain sponsoring handle authorisation. As per the article, there must be at least 20 gaming stations installed in each of the venues, while betting would be prohibited in the places.
The validity of submitted applications shall be for two years. There should be fees of €200 for each gaming device, €1,000 for each venue, €2,000 for each game, and €10,000 for each online platform.
It has been proposed to impose 8 per cent entertainment tax depending on the presumed annual taxable income, which equals €15,000 per gaming station or €1,200 annually in total. The tax base for large installations shall equal €25,000.
Additionally, gaming halls and online platforms must have records of internet activities they perform for the previous five years. Minors are allowed in the venues, but they have the right to play age-appropriate games.
As per IIDEA estimation, Italy has around 70 LAN centres, while only 20 of them comply with the requirements concerning the minimum number of stations. The total market volume in 2026 will be equal to €32-35 million according to IIDEA estimations. At the same time, the government estimates that the number of gaming halls will reach 2,300 by 2028, which will generate €55.2 million annually in entertainment tax and more than €10 million in authorisation fees.
IIDEA argues that proposed obligations would place an excessive burden on the industry and has called for consultation before new rules are introduced. The measure remains subject to parliamentary consideration and possible amendments.
