Italian Online Gaming
In 2009, Italy implemented several regulations that reorganized the framework for online gaming and (for the first time) regulated the "live sport poker." In 2011, the process of acquiring remote gaming licenses and complying with them was updated. In addition, operators holding an Italian license were given the right to legally offer poker games and casino games, excluding slots, to their players. Italy added online slots to the mix in late 2012.
To qualify for an Italian remote gaming license, operators must be licensed and established within a European Economic Area (EEA) state and have a permanent link-up with the Amministrazione Autonoma dei Monopoli di Stato (AAMS, the Italian licensing authority) centralized system for compliance, monitoring and tax purposes. Gambling companies incorporated in Italy are subject to Italy's 27.5% corporate income tax rate. Gambling companies must also pay a regional tax of between 2.98 and 4.82% based on the region in which they were established.
Italian taxes on wagers range from 3% to 20%, depending on the type of wager. Exchange wagering, for example, carries a 20% tax on gross gaming revenue. Italy also employs a 3.5% turnover tax on sports betting.
In February 2015, the Italian government began reviewing new regulations that would give licensed operators the ability to offer bets on a broader scope of events in order to compete with unlicensed operators.
In 2016, a Stability Law was introduced that provided the award of 120 new online gaming and betting licenses, lasting until 31 December 2022.
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