Italy’s tax authority issued guidance on applying the 3% digital services tax (DST) to the online gaming and betting industry.

Italy’s tax authority (ITA) released Tax Law Principle (TLP) No. 6/2025 on 3 June 2025, offering guidance on the application of the digital services tax (DST) within the online gaming and betting industry.

Earlier, Italy’s Deputy Minister for the Economy, Maurizio Leo, announced on 16 October 2024 that the thresholds for Italy’s 3% digital services tax (DST), introduced on 1 January 2020, would be removed.

The DST currently applies to service providers earning at least EUR 750 million globally and EUR 5.5 million in digital services in Italy. Removing these thresholds would bring all digital service providers in Italy under the DST.