Gross gambling revenue tax was increased from 15% to 18% under the 2025 budget, with the GRA monitoring compliance. The casino entrance levy under the Betting and Gaming Levy Act No. 40 of 1983 was raised to USD 100 for resident entrants. Lottery proceeds (NLB/DLB) are taxed under separate state arrangements. Digital gambling licensees must pay applicable taxes under the new regime.
Jurisdictions › Sri Lanka › Tax
Sri Lanka · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Sri Lanka report →
Key section parameters
| Jurisdiction | Sri Lanka (LK) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Gross gambling revenue tax was increased from 15% to 18% under the 2025 budget, with the GRA monitoring compliance. The casino entrance levy under the Betting and Gaming Levy Act No. 40 of 1983 was raised to USD 100 for resident entrants. Lottery proceeds (NLB/DLB) are taxed under separate state arr…