Sri Lanka’s Inland Revenue Department has announced an increase in casino entrance fees and betting and gaming levies, with the revised rates set to take effect from January 1, 2026.
According to a notice issued on December 31, the Casino Entrance Levy (CEL) has been increased from USD 50 to USD 100 per entrant. 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.
In addition, the Gross Collection Levy imposed on betting and gaming businesses has been increased from 15 percent to 18 percent. The revised levy will apply to gross collections exceeding Rs. 1 million per month and will also take effect from January 1, 2026.
The changes have been introduced through amendments to the Betting and Gaming Levy Act, No. 40 of 1988, under the Betting and Gaming Levy (Amendment) Act, No. 25 of 2025.
The Inland Revenue Department said casino operators and businesses engaged in betting and gaming are required to comply with the new levy structure from the effective date.
The notice was issued by the Commissioner General of Inland Revenue, with the department stating that further clarifications can be obtained through its tax administration and betting and gaming levy divisions. (Newswire)
