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SRI Lanka IRD doubles casino entrance levy and raises betting tax to 18%

Regulation

SRI Lanka’s Inland Revenue Department (IRD) announced that new levies for casinos and betting and gaming businesses took effect on 1 January 2026. The casino entrance levy rose from $50 to $100 per entrant, while the gross collection levy increased from 15% to 18% on monthly collections above Rs. 1 million.

Operators must collect a higher entrance levy and pay a higher gross collection levy above the stated monthly threshold.

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