The Inland Revenue Department of Sri Lanka announced increases to the Casino Entrance Levy and Gross Collection Levy for betting and gaming businesses, effective from 1 January 2026.
The Inland Revenue Department (IRD) of Sri Lanka has announced updated levies for betting and gaming businesses following amendments to the Betting & Gaming Levy Act, No. 40 of 1988, under the Betting and Gaming Levy (Amendment) Act No. 25 of 2025.
This announcement was made on 31 December 2025.
The following changes apply to the betting and gaming sector:
- Casino Entrance Levy (CEL) Increased
- The CEL for entrants has been raised from USD 50 to USD 100.
- Every person carrying on a gaming business in Sri Lanka must collect USD 100 (or its equivalent in any other convertible foreign currency or in Sri Lankan rupees) from Sri Lankan citizens entering their gaming premises.
- Gross Collection Levy Raised
- The levy on gross collections from betting and gaming businesses has increased from 15% to 18%.
- The 18% levy applies if a business’s gross collections exceed LKR 1 million per month.
- This applies to casinos, bookmakers, and other gaming operators.
Operators of betting and gaming businesses are required to comply with these changes starting 1 January 2026.
