Sri Lanka Raises Casino and Betting Levies for 2026

Sri Lanka has increased its statutory levies on the regulated gaming and betting sector, doubling the local casino entry fee and introducing an 18% gross collection charge for operators exceeding monthly thresholds.

The Betting and Gaming Levy (Amendment) Act No. 25 of 2025, certified on December 17 and published in the official Gazette on December 26, 2025, sets the casino entrance fee for Sri Lankan citizens at $100 USD and applies an 18% levy on gross gaming collections starting January 1, 2026.

The law targets both casino operators and bookmakers, applying the gross collection levy above the specified monthly threshold while the entrance fee is collected per visitor at licensed premises. The changes reflect Colombo’s focus on formalising sector oversight and expanding reliable revenue streams from the growing gaming industry.

The Cabinet had previously endorsed the higher levies in September 2025, shortly after the grand opening of the City of Dreams Sri Lanka integrated resort in Colombo. This $1.2 billion development, operated by Melco Resorts & Entertainment, underscored the government’s strategy of aligning fiscal policy with expanding tourism-focused gaming operations.

Alongside the new fiscal measures, Sri Lanka is also advancing regulatory reforms with plans to establish a Gambling Regulatory Authority, strengthening oversight of operators and ensuring compliance with legal standards in the fast-growing sector.

As of January 1, 2026, the baseline statutory gaming requirements in Sri Lanka now include a $100 entry fee for local players and an 18% gross collection levy, marking the first full year of implementation following the country’s latest integrated resort launch.