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Sri Lanka raises casino entrance levy and betting, gaming taxes from 2026

Sri Lanka’s Inland Revenue Department has announced an increase in casino entrance fees and betting and gaming levies, with the revised rates set to take effect from January 1, 2026. According to a notice issued on December 31, the Casino Entrance Levy (CEL) has been increased from USD 50 to USD 100 per entrant. The levy will be charged on every person entering a casino or gaming establishment in Sri Lanka, payable in US dollars or any other convertible foreign currency, or in Sri Lankan rupees from Sri Lankan citizens. In addition, the Gross Collection Levy imposed on betting and…

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