Tax Rules on SuperEnalotto Winnings: The 20% Flat Withholding Tax
Italian tax treatment of SuperEnalotto prizes: the 'tax on luck' applies a flat 20% withholding rate to winnings exceeding 500 €. Direct deduction at source.
Friday, September 25, 2026
The 20% Flat Tax on Winnings Above 500 €
Since March 2020, Italian legislation applies a statutory 20% withholding tax (popularly termed 'tassa sulla fortuna') to lottery winnings exceeding 500 €.
The tax is levied solely on the surplus: the initial 500 € portion remains entirely exempt from deduction.
Automatic Deduction at Source
Winners do not need to calculate or transfer tax payments themselves: Sisal withholds the 20% statutory amount automatically before disbursing net funds.
For Italian tax residents, this constitutes a definitive withholding tax (a titolo d'imposta), requiring no further reporting in annual personal income declarations.
Non-Resident and International Players
Foreign or non-resident players who validate tickets in Italy are subject to the same 20% Italian withholding deduction upon prize collection.
Depending on bilateral tax treaties between Italy and the winner's country of tax residence, domestic declaration rules may apply in their home jurisdiction.
Frequently Asked Questions
What is the tax rate on SuperEnalotto winnings?
Italian law levies a 20% flat withholding tax on the portion of any prize exceeding 500 €.
Are winnings under 500 € taxed?
No, prizes up to and including 500.00 € are paid out completely tax-free.
Does the winner have to report the prize on an Italian tax return?
No. The 20% tax is deducted at source by Sisal as a final withholding tax.