Tax on betting and a cap on agents’ fees: the draft bill to reform football
The bill was tabled in the Senate by Paolo Marcheschi of Fratelli d’Italia
Key points
A 2% levy on football betting takings – which could amount to at least 230 million euros – and a cap on sports agents’ fees. These are just two of the measures included in the draft bill ‘Provisions concerning the Italian football system’, tabled by Fratelli d’Italia Senator Paolo Marcheschi and submitted yesterday to the Senate.
The current state of football
The text comprises 21 articles and addresses the football system on two distinct levels. The first, relating to tax and finance, sets out measures affecting operators in the betting market and sports agents. The other, more strictly sporting in nature, deals with youth academies, the structure of the leagues and transfers between clubs. The bill stems from the ‘need to tackle the serious structural problems within the Italian football system’. To summarise: the sector’s total debt stands at 5.5 billion; the crisis in youth academies is illustrated by the fact that players under 21 eligible for selection in the top flight account for just 1.9 per cent of minutes played; and the failure to qualify for the 2026 World Cup.
The withdrawal worth 230 million
On the tax front, the most significant measure is the 2 per cent levy on the turnover from all football betting in Italia – both in-person and online – relating to events organised by the FIGC and its affiliated leagues. It would come into effect on 1 January 2027, with licence holders making quarterly payments to the Federation. At least 50% of the funds would go to youth development and facilities, at least 30% to the prevention of gambling addiction, and the remaining 20% to women’s football and amateur football academies. Funding is guaranteed by a corresponding reduction in the single tax levy (Preu) on football betting, whilst ensuring that the State’s revenue remains unchanged.
The technical report estimates the value of the levy at 230 million euros per year from 2027 onwards. This figure appears to be a conservative estimate: in 2024, turnover from football betting in Italia exceeded €16 billion, which would place the 2% levy above that threshold (around €320 million).
The cap on prosecutors’ fees
The second tax measure concerns agents. The draft bill sets a cap on commissions: 5 per cent of gross remuneration if paid by the player, 7 per cent if paid by the club, 5 per cent of the value of the deal for permanent transfers, and 3 per cent for temporary transfers. In the event of a contract renewal with the same club, the percentages are reduced by a further 30 per cent. Any clauses exceeding these limits would be void in respect of the excess amount. Breaches will result in fines ranging from 10,000 to 100,000 euros per case. The FIGC is expected to set up a public online register detailing the fees paid by each club to agents.
