Sri Lanka’s Inland Revenue Department has announced increases to casino entrance fees and betting and gaming levies from January 1, 2026.

The Casino Entrance Levy has been raised from USD 50 to USD 100 per person entering a casino or gaming establishment.

The Gross Collection Levy on betting and gaming businesses has been increased from 15% to 18% on monthly collections exceeding Rs. 1 million.

The changes were introduced under amendments to the Betting and Gaming Levy Act.