Sri Lanka raises casino entry levy to $100 and gaming tax to 18%
Sri Lanka’s Inland Revenue Department said revised Betting and Gaming Levy Act charges took effect on 1 January 2026. The casino entry levy for Sri Lankan citizens doubled from $50 to $100, while the gross collection levy rose from 15% to 18% for operators with monthly gross collections above LKR 1 million. The department said operators must collect and comply with the new levies.
Casino and betting operators must collect the higher entry levy and account for the increased gross collection rate.