An Italian poker player wins €12,000 at a Sanremo tournament and asks: what does the Agenzia delle Entrate want? Italy taxes poker winnings — but the mechanism depends on where you won and how the game is classified. Italy distinguishes between winnings from authorised operators (subject to withholding at source) and other gambling income (self-reported). The system is more structured than most EU neighbours, with ADM-licensed operators handling much of the tax collection automatically.
Disclaimer: This article provides general information about Italian poker taxation as of 2026. It is not tax, legal, or financial advice. Tax rules vary by personal circumstances and change over time. PokerCharts is not a tax advisor and disclaims liability for any decisions made based on this content. Consult a qualified Italian tax professional (commercialista) for guidance specific to your situation.
TL;DR: Italy taxes poker winnings. Online poker on ADM-licensed sites is taxed at source — cash game winnings face a flat withholding tax, while tournament winnings above a threshold are also taxed at source. Live casino winnings follow a separate regime with different thresholds and reporting. Professional poker players can register as partita IVA and treat poker as a business activity, deducting expenses. Italy is one of the more complex jurisdictions in Europe for poker taxation because of the dual ADM/non-ADM framework.
The Italian framework: ADM regulation
Italy regulates gambling through the Agenzia delle Dogane e dei Monopoli (ADM, formerly AAMS). Online poker is legal only on ADM-licensed platforms (PokerStars.it, 888poker.it, Sisal, Lottomatica, etc.), which operate a ring-fenced Italian player pool. ADM operators are responsible for tax withholding on player winnings — the player receives net-of-tax payouts in most cases.
Online poker taxation
For online poker on ADM-licensed sites, the tax treatment differs between cash games and tournaments:
- Cash games (ring games): the operator pays a GGR (Gross Gaming Revenue) tax on player activity — currently 25% — meaning the rake and fee structure already accounts for the tax. The player receives payouts net of the operator's tax obligation.
- Tournaments: winnings from online tournaments above a statutory threshold are subject to operator-level taxation. The operator withholds the tax component before paying out the prize.
These taxes are handled at the operator level — the ADM-licensed platform acts as sostituto d'imposta (tax substitute). The player does not need to self-report ADM-taxed online poker income on their annual tax return (Modello 730 or Modello Redditi PF).
Live poker taxation
Live poker in Italian casinos (Sanremo, Venice, Campione d'Italia, Saint-Vincent) follows a different regime:
- Casino tournaments: winnings are generally subject to a withholding tax applied by the casino. The threshold and rate may differ from the online regime. Casinos issue a certification of the payout and tax withheld.
- Cash games: live cash game winnings in authorised Italian casinos are typically not subject to withholding at the table level, but the casino tracks buy-ins and cash-outs for AML (antiriciclaggio) purposes. The player is responsible for declaring net results if they exceed normal recreational play.
Tournament cashes from casinos outside Italy (e.g., WSOP in Las Vegas, EPT in other European countries) must be declared as foreign income on the Italian tax return under the redditi diversi category.
IRPEF and poker: the general framework
When poker income is not taxed at source (foreign winnings, non-ADM play, or professional activity), it falls under IRPEF (Imposta sul Reddito delle Persone Fisiche). Italy's progressive rates for 2026:
| Taxable income | Rate |
|---|---|
| Up to €28,000 | 23% |
| €28,000 – €50,000 | 33% |
| Over €50,000 | 43% |
Regional (addizionale regionale) and municipal (addizionale comunale) surcharges add 1–3% depending on where you reside.
Professional poker players: partita IVA
If poker is your primary activity and generates consistent income, you can register as a professional with a partita IVA (VAT number) and treat poker as a self-employed activity. The advantages:
- Expense deductions: travel, tournament entries, software, coaching, equipment — all deductible against poker income.
- Regime forfettario: for gross receipts up to €85,000/year, Italy's flat-tax regime for small businesses applies — 15% flat rate (5% for the first 5 years of activity) on income calculated with a sector-specific profitability coefficient.
- INPS contributions: mandatory social security contributions as a gestione separata freelancer, approximately 26.07% of net income.
The regime forfettario is attractive for professional poker players in the €30,000–€85,000 net winnings range — the effective tax rate (5% or 15% + INPS) can be significantly lower than the standard IRPEF progressive rates.
Anti-money-laundering: UIF reporting
Italian casinos and ADM-licensed operators report to the Unità di Informazione Finanziaria (UIF) for anti-money-laundering compliance. Large cash transactions (above €1,000 in cash) and suspicious patterns trigger Segnalazioni di Operazione Sospetta (SOS). Banks processing large gambling-related deposits will ask for documentation — operator statements, casino certificates, and session records.
Cross-border Italian players
Italian residents who play U.S. tournaments face 30% U.S. withholding on cashes. The U.S.–Italy tax treaty allows partial recovery via 1040-NR filing, and Italy grants a foreign tax credit (credito d'imposta per redditi prodotti all'estero) to avoid double taxation. Full U.S. mechanics in our U.S. poker tax guide.
An important nuance for Italian players abroad: winnings from EU/EEA-regulated casinos are IRPEF-exempt — the same treatment as domestic ADM-taxed winnings. Winnings from non-EU casinos (e.g., WSOP in Las Vegas) are fully taxable under redditi diversi. This means a tournament cash at a UK or French casino is exempt, while a WSOP Main Event cash is not.
How PokerCharts helps
PokerCharts' jurisdiction-aware tax reporting feature generates a calendar-year summary built for Italian players: ADM-taxed vs self-reported income separation, session-by-session detail for live play, foreign tournament tracking for redditi diversi declarations, and a CSV export ready for your commercialista. The Italian report highlights where tax was already withheld at source vs where self-reporting is needed.
PokerCharts is free for your first 10 sessions and then approximately €3/month on the annual plan. For recreational Italian players whose online winnings are already taxed at source, the free tier provides clean records for bank inquiries. For partita IVA professionals, the paid tier covers unlimited sessions and expense tracking for regime forfettario declarations.
Disclaimer: This article provides general information about Italian poker taxation as of 2026. It is not tax, legal, or financial advice. Tax rules vary by personal circumstances and change over time. PokerCharts is not a tax advisor and disclaims liability for any decisions made based on this content. Consult a qualified Italian tax professional (commercialista) for guidance specific to your situation.