Italian Lottery Tax: What You Actually Keep
Last updated Written by Super Italian Lotto
Italy does not apply a single tax rate to lottery winnings. SuperEnalotto and scratchcards are taxed at 20% above a 500 euro threshold, but Lotto and MillionDay use a lower rate, and 10eLotto uses another one again. Which game you played therefore matters as much as how much you won. This page sets out the rate per game, with worked examples, and explains what happens if you are not an Italian resident.
SuperItalianLottery.com is an independent English-language information website. This page is informational and is not tax advice. Rates and thresholds are set by Italian law and can change.
Tax Rate by Game
| Game | Operator | Rate | Threshold |
|---|---|---|---|
| SuperEnalotto | Sisal | 20% | First 500 euro exempt |
| SiVinceTutto | Sisal | 20% | First 500 euro exempt |
| Eurojackpot (in Italy) | Sisal | 20% | First 500 euro exempt |
| Win for Life and VinciCasa | Sisal | 20% | First 500 euro exempt |
| Gratta e Vinci | Various | 20% | First 500 euro exempt |
| Lotto | Lottomatica | 8% | See note below |
| MillionDay | Lottomatica | 8% | See note below |
| 10eLotto | Lottomatica | 11% | See note below |
Sources differ on whether the 500 euro exemption also applies to the Lottomatica games at 8% and 11%. Some describe the withholding as applying to prizes of any value, others apply the same threshold as the Sisal games. If this matters to a specific claim, confirm with the operator or ADM before relying on a figure.
Why the Rates Differ
- Two concession holders, two regimes. Sisal operates SuperEnalotto and its family of games; Lottomatica operates the Lotto family. Their prizes fall under different withholding rules.
- The 20% rate has been in force since March 2020. Before that SuperEnalotto was taxed at a lower rate, which is why older guides quote 12% or even 6%.
- The Lotto family rates date from October 2017. That is when the 8% and 11% withholdings were introduced.
- Rates change. Italian gambling taxation has been adjusted several times in the past decade. Check the current position before acting on any figure.
Worked Examples
The tax applies only to the portion above the threshold, not to the whole prize. That distinction is worth a lot of money at the lower end.
| Prize | Game | Taxable portion | Tax | You receive |
|---|---|---|---|---|
| 500 euro | SuperEnalotto | 0 euro | 0 euro | 500 euro |
| 1,000 euro | SuperEnalotto | 500 euro | 100 euro | 900 euro |
| 2,000 euro | SuperEnalotto | 1,500 euro | 300 euro | 1,700 euro |
| 100,000 euro | SuperEnalotto | 99,500 euro | 19,900 euro | 80,100 euro |
| 1,000,000 euro | SuperEnalotto | 999,500 euro | 199,900 euro | 800,100 euro |
The Same Prize, Different Games
- A 1,000 euro SuperEnalotto prize is taxed at 20% on 500 euro, leaving 900 euro.
- The same 1,000 euro from Lotto at 8% leaves considerably more.
- From 10eLotto at 11%, somewhere between the two.
- The gap widens as the prize grows, which is why the game matters as much as the amount.
How and When You Are Taxed
1
Withheld at source, before you are paid
The concession holder deducts the tax as a substitute for the tax authority. You receive the net amount and there is nothing to calculate or transfer yourself.
The concession holder deducts the tax as a substitute for the tax authority. You receive the net amount and there is nothing to calculate or transfer yourself.
2
No Italian tax return required
Because the withholding is final, lottery winnings do not go into an Italian income tax return. Winning does not create an Italian filing obligation.
Because the withholding is final, lottery winnings do not go into an Italian income tax return. Winning does not create an Italian filing obligation.
3
The threshold applies per prize
Each separate prize gets its own exemption. Two prizes of 400 euro are both untaxed; a single prize of 800 euro is taxed on 300 euro.
Each separate prize gets its own exemption. Two prizes of 400 euro are both untaxed; a single prize of 800 euro is taxed on 300 euro.
4
Claim deadlines are separate from tax
Prizes must be collected within the period set for each game, commonly 60 days from official publication for the numbers games. Missing that window costs you the prize entirely, tax or no tax.
Prizes must be collected within the period set for each game, commonly 60 days from official publication for the numbers games. Missing that window costs you the prize entirely, tax or no tax.
If You Are Not an Italian Resident
Italian lottery participation is not restricted by nationality or residence. The same withholding applies whether the winner lives in Rome or abroad: there is no separate rate for foreign winners and no residence requirement to collect a prize.
- The Italian tax is the same regardless of where you live. It is deducted before payout either way.
- Your home country may tax the prize again. Whether it does, and whether relief for the Italian withholding is available, depends on your local rules and on any double taxation treaty.
- Tickets bought through an agent follow the same route: the operator withholds, the agent passes on the net amount, and your local obligations start from there.
- Keep the paperwork. Proof of the Italian withholding is what a local tax adviser will need to assess whether relief applies.
- Get advice before you file. This page describes the Italian side only. For anything above a small prize, a tax professional in your own country is the right first call.
Do not assume the Italian withholding settles everything. Guides that stop at the Italian net figure are describing half the picture for anyone living outside Italy. What you actually keep depends on two tax systems, not one.
Frequently Asked Questions
Is the whole prize taxed, or only part of it?
For the Sisal games, only the portion above 500 euro. A prize of exactly 500 euro is paid in full; a prize of 1,000 euro is taxed on 500 euro at 20%, so 100 euro. This is why small prizes often arrive untouched.
Why do some sites say 12% or 6%?
Because those rates used to apply. SuperEnalotto was taxed at 6% until 2017 and at 12% until early 2020, when the current 20% rate came in. Any guide quoting the older figures has not been updated.
Is Eurojackpot taxed differently in Italy?
No. Eurojackpot is operated in Italy by Sisal, so prizes won in Italy fall under the same 20% rule as SuperEnalotto. Prizes won on the same draw in another participating country follow that country’s rules instead.
Does the tax apply to Gratta e Vinci?
Yes, at 20% above 500 euro, the same as SuperEnalotto. A winning scratchcard worth 1,000 euro therefore pays out 900 euro.
Do I have to declare an Italian lottery prize in Italy?
No. The withholding is final, so the prize does not enter an Italian tax return and no further Italian obligation arises. Your own country may take a different view.
What about Lotteria Italia?
Lotteria Italia has historically been treated differently from the numbers games. Because the treatment of the national lotteries has changed over time, confirm the current position with ADM rather than relying on an older summary.
Editorial note: Independent informational content about Italian lottery taxation. We are not an operator and do not sell tickets. This page is not tax advice. Rates and thresholds are set by Italian law and have changed several times in recent years; verify the current position with ADM or a tax professional before acting on any figure. Last checked: enter the date you last verified these rates. Gambling involves risk. Play responsibly. 18+