Gambling in Sri Lanka

Sri Lanka has the largest private investment in its history running a casino floor in Colombo, and the regulator meant to oversee it is not expected to be working until the middle of 2026.

Sri Lanka at a glance: City of Dreams Sri Lanka opened its casino in Colombo Port City in August 2025, a joint venture of John Keells Holdings and Melco with a 16,700 square metre gaming floor, at US$1.2 billion the largest private investment in the country's history. Parliament passed the Gambling Regulatory Authority Bill, and the authority is expected to be operating by 30 June 2026. From 1 January 2026 the gross levy on betting and gaming rose to 18%, and the casino entrance levy for Sri Lankan citizens doubled from US$50 to US$100.
18, and Sri Lankans pay a US$100 entry levyLegal age
18% gross levy on betting and gaming from 1 January 2026Tax on winnings
Gambling Regulatory Authority, due by 30 June 2026Regulator
August 2026Verified

The casino arrived before the regulator

City of Dreams Sri Lanka opened its first phase in late 2024 and its casino in August 2025, in Colombo Port City. It is a joint venture between John Keells Holdings and Melco Resorts, with two hotels and a 16,700 square metre gaming floor, and at US$1.2 billion it is the largest private investment Sri Lanka has ever seen.

The Gambling Regulatory Authority meant to supervise all of this is not expected to be functioning until 30 June 2026, and finance officials have been publicly criticised over the delay. That ordering, a billion-dollar floor first and the regulator afterwards, is the single most useful fact on this page.

Taxing what the state cannot yet see

Two changes took effect on 1 January 2026. The gross levy on betting and gaming rose to 18%, and the entrance levy charged to Sri Lankan citizens doubled from US$50 to US$100. The entry levy follows the Singapore pattern of pricing locals out while leaving visitors free.

The stated reason for building a regulator at all is online. Government officials have said roughly two thirds of casino players in Sri Lanka now play online, and that there is no system for collecting tax from online operators. The new floor in Colombo is visible and taxable; the larger part of the market is neither.

Frequently Asked Questions

Is there a casino in Colombo?
Yes. City of Dreams Sri Lanka opened its casino in Colombo Port City in August 2025.
Do Sri Lankans pay to enter a casino?
Yes. The entrance levy for citizens doubled from US$50 to US$100 on 1 January 2026. Foreign visitors do not pay it.
Who regulates gambling in Sri Lanka?
A Gambling Regulatory Authority was legislated for and is expected to be operating by 30 June 2026. Until then oversight is thinner than the size of the market.

Legal age, regulator and the tax treatment of player winnings on this page were checked against the regulator's own material or a reputable legal summary in August 2026. Gambling law moves; confirm anything consequential with the regulator before relying on it. Where sources disagreed, this site leaves the figure out rather than guessing.