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Generic Tax Name Tax on lotteries, gambling and betting - State lotteries
Tax name in the national language Lotterie nazionali
Tax name in English State lotteries
Member State IT-Italy
Tax in force since 1955/08/04
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law n° 722 of 4 August 1955 (GU n° 191 of 20 August 1955); DPR n° 1143 of 30 December 1970 (GU n° 111 of 5 May 1971); DPR n° 600 of 27 September 1973 (GU n° 268 of 16 October 1973); Law n° 66 of 22 February 1974; Law n° 105 of 26 March 1977 (GU n° 97 of 9 April 1977); Law n° 528 of 2 August 1982 (GU n° 222 of 13 August 1982); Law n° 117 of 2 May 1984 (GU n° 125 of 8 May 1984); Law n° 357 of 10 August 1988 (GU n° 195 of 20 August 1988); DPR n° 562 of 16 December 1988 (GU n° 6 of 9 January 1989); MD of 11 January 1989 (GU n° 8 of 23 January 1989); L n° 62 of 26 March 1990 (GU of 28 March 1990).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Lottery ticket purchasers.

 
Tax object and basis of assessment

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

 
Tax due date

 
Tax collector

Ordinary accounting.

 
Special features

The net value of the lotteries is calculated in accordance with the Lotteries (General) Regulations. After deduction of organisational and management costs, the profit is divided as follows: 50 % is set aside as winnings; of the 50 % balance, two‑third is paid to the Treasury and one‑third to the organiser (organisation or Commune) of the event with which the lottery is linked.

 

The revenue amount is included in the form “Tax on lotteries, gambling and betting - Duty on lotto”.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 7,367.00 EUR 0.46
2011 7,945.00 EUR 0.48
2010 7,725.00 EUR 0.48
2009 7,737.00 EUR 0.49
2008 7,068.00 EUR 0.43
2007 6,998.00 EUR 0.43
2006 5,982.00 EUR 0.39
2005 5,207.00 EUR 0.35
2004 6,756.00 EUR 0.47
2003 2,548.00 EUR 0.18
2002 3,608.00 EUR 0.27
2001 3,245.00 EUR 0.25
2000 3,743.00 EUR 0.30

Comments

The revenue amount is included in the form “Tax on lotteries, gambling and betting - Duty on lotto”.