Italian tax on prizes and winnings — the final withholding tax
Prizes and winnings bear a final withholding tax: 10 % for authorised charity lotteries, raffles and tombolas, 20 % for games in radio and TV shows and competitions, and 25 % in all other cases. Promotional prizes are not taxed if they total no more than EUR 25.82 in the year; for the Lotto and national lotteries the tax is already included in the State's levy.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — DPR 29 settembre 1973 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « L'aliquota della ritenuta e' stabilita nel dieci per cento per i premi delle lotterie, tombole, pesche o banchi di beneficenza autorizzati a favore di enti e comitati di beneficenza »
- Gazzetta Ufficiale — DPR 600/1973 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nel venti per cento sui premi dei giuochi svolti in occasione di spettacoli radio-televisivi competizioni sportive o manifestazioni di qualsiasi altro genere »
- Gazzetta Ufficiale — DPR 600/1973 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nel venticinque per cento in ogni altro caso. »
- Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Le ritenute non si applicano qualora il valore complessivo dei premi derivanti da operazioni a premio attribuiti al medesimo soggetto, nel corso dello stesso periodo d'imposta, non superi l'importo di euro 25,82. »
Calculation assumptions
- The withholding is final: the prize is not declared and is not added to your other income. The net figure assumes the organiser passes the tax on to you.
- For the Lotto, national lotteries and State-run games and pools, the tax is already included in the levy: no tax is added here.
- Special levies on individual public games, the additional levy on certain prizes and lotteries, and prizes that form part of employment income are not calculated.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.