Sri Lanka Increases Casino Entrance Levy and Gross Collection Levy

Sri Lanka Inland Revenue has published a Notice to Casino Operators Betting & Gaming Business] on changes to the Casino Entrance Levy and Gross Collection Levy effective 1 January 2026.

---

As per the amendments made to the Betting & Gaming Levy Act, No.40 of 1988 by the Betting and Gaming Levy (Amendment) Act No. 25 of 2025, following changes are effective from January 01, 2026, to the business of Betting and Gaming in Sri Lanka.

01. Casino Entrance Levy (CEL) has been increase…