Sri Lanka’s Inland Revenue Department has issued a notice confirming an increase in casino betting levies and entry fees – as approved by the cabinet in September.
According to local online news service Newswire, the increase took effect as of 1 January 2026 and sees the Gross Collection Levy imposed on betting and gaming businesses where collections exceed Rs. 1 million per month rise from 15% to 18%.
It also sees the Casino Entrance Levy increased from US$50 to US$100. It is unclear whether this entry fee applies only to locals, with Newswire reporting that the levy will be “charged on every person entering a casino or gaming establishment in Sri Lanka, payable in US dollars or any other convertible foreign currency, or in Sri Lankan rupees from Sri Lankan citizens.”
The revised levies and fees follow amendments made to Sri Lanka’s Betting and Gaming Levy Act – the country’s central law governing taxes on bookmakers and gaming businesses.
Sri Lanka has been actively overhauling its gaming laws over the past year, with the Sri Lankan parliament recently passing the Gambling Regulatory Authority Bill and repealing the previous Horse Racing Betting Ordinance, Gambling Ordinance and Casino Ordinance.
The bill establishes a formal gambling regulator – the Gambling Regulatory Authority (GRA) – tasked with the collection of gambling-related revenue, ensuring transparency and good governance in gambling operations, and preventing illegal gambling activities.
Sri Lanka has set a target date of 30 June 2026 to formally establish the GRA.
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