New Sri Lanka casino entrance fee and gaming taxes come into force

The IRD has asked all casino operators and betting businesses to implement the revised levy structure.


Sri Lanka.- The Inland Revenue Department (IRD) of Sri Lanka has confirmed that the previously announced tax reforms for casinos are effective as of January 1, 2026.

The new regulations include an increase in the Casino Entrance Levy (CEL) from $50 to $100. Meanwhile, the Gross Collection Levy on gaming enterprises has been increased from 15 to 18 per cent for those with monthly gross collections over Rs. 1m (US$3,230).

These changes are in accordance with the Betting and Gaming Levy (Amendment) Act No. 25 of 2025, which amended the Betting and Gaming Levy Act No. 40 of 1988.


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The IRD has asked all casino operators and betting businesses to implement the revised levy structure. Sri Lanka.- The Inland Revenue Department (IRD) of Sri Lanka has confirmed that the…


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