Live poker is legal in Sri Lanka only at four licensed casinos in Colombo open exclusively to foreign passport holders and in some cases members (1). The Gambling Regulatory Authority Act, passed in August 2025 and certified on September 3, 2025, consolidated three older laws into one comprehensive framework regulating all gambling activities (1). The Inland Revenue Department defines gaming to include poker and requires any person carrying on the business of gaming within Sri Lanka to pay betting and gaming levy at specified rates (2).
The Gambling Regulatory Authority handles licensing for casinos and other gambling businesses, collects gambling-related revenue, acts against illegal gambling, and ensures clear and fair practices (1). Existing casinos including Bally's, Bellagio, Casino Marina, and Stardust have been operating under provisional registrations since 2013 and must now transition into the licensing system overseen by the GRA (1). Sri Lankan residents must pay a $100 entry fee to access casinos, while taxes on gross gambling revenues increased from 15% to 18% under the 2025 budget.
"The regulator will ensure that casinos operate according to rules and concerns about money laundering is also addressed."
Online poker remains illegal in Sri Lanka, as the new legislation does not extend legalization to online gambling activities (1). Opposition lawmakers urged the government to bring in stronger mechanisms to regulate online gambling, citing concerns about rising addiction linked to digital platforms, but these provisions were not included in the final Act (1). Casino gambling outside the four licensed venues in Colombo is prohibited under the Gambling Ordinance of 1890, with penalties including fines up to one hundred rupees, rigorous imprisonment for up to six months, or both for unlawful gaming.
Source:
https://sigma.world/news/sri-lanka-gambling-regulatory-authority-bill-passed/
https://www.ird.gov.lk/en/type%20of%20taxes/sitepages/betting%20and%20gaming%20levy.aspx
Last updated: 10-10-2025 Disclaimer: This article does not provide legal advice. If you need legal advice, please contact an attorney directly.
