NoticePublished 02 Sept 2026Recorded 11 Sept 2026
Payment of Levy on the Gross Collection of Bookmaker & Gaming Business
Act soonBetting and Gaming Levy
Summary
Bookmakers and gaming operators whose monthly gross collection exceeds LKR 1 million must remit their monthly levy for August 2026. The applicable levy rate is 18% on gross collection for the month. Payments must be made at any Bank of Ceylon branch on or before September 07, 2026. Late payments, including bank drafts realized after the due date, will incur statutory penalties.
Key points
- Levy rate is 18% on gross collection of bookmaker or gaming business.
- Applies to businesses whose monthly gross collection exceeds LKR 1 million.
- Payment for August 2026 is due on or before September 07, 2026.
- Payments must be made at any branch of Bank of Ceylon.
- Bank draft or pay order realizations after September 07, 2026 are deemed late payments subject to penalties.
What to do
Remit the 18% levy on gross collection for August 2026 at any Bank of Ceylon branch on or before September 07, 2026.
Applies to Taxpayers carrying on the business of bookmaker or gaming with monthly gross collections exceeding LKR 1 million.