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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.

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