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Quick answer
Licensed betting on sports and horse racing is legal: the Inland Revenue Department counts 37 licensed operators. The 2025 Act replaced the old horse-racing and gaming laws, and online betting has no registered operator. This page links to no betting sites.
What the law says
The Gambling Regulatory Authority Act No. 17 of 2025 repealed the Betting on Horse-Racing Ordinance and the Gaming Ordinance and brought betting under the GRA. Betting operators are also taxed under the Betting and Gaming Levy Act No. 40 of 1988, which the Inland Revenue Department administers.
Licensed operators
An Inland Revenue Deputy Commissioner said there are 37 licensed operators in the “sports betting and horse racing” category (mid-2026). See betting shops in Sri Lanka and betting shops in Colombo. We have not verified any individual shop’s licence.
Online
No online betting or casino operator is registered. See online gambling.
Tax
The gross collection levy for betting and gaming rose from 15% to 18% on 1 January 2026.
Informational only, not legal advice.
Frequently asked questions
Are betting shops legal?
Licensed ones are. Our directory lists shops from a Google Maps export, and every shop's licence status is not yet confirmed.
Is cricket betting legal?
Sports betting with a licensed operator falls under the licensed 'sports betting and horse racing' category. Online cricket betting is unlicensed. This is not legal advice.
How is betting taxed?
Betting and gaming operators pay a gross collection levy, raised from 15% to 18% from 1 January 2026.
Sources
- https://asgam.com/2026/07/17/sri-lankas-new-gambling-regulations-delayed-again-with-concerns-over-enforcement-capabilities/
- https://conventuslaw.com/report/sri-lanka-the-gambling-regulatory-authority-act-no-16-of-2025-coming-into-operation-on-1-december-2025/
- https://www.ird.gov.lk/en/Lists/Latest%20News%20%20Notices/Attachments/530/PN_BGL_2023_-_01_05092023_E.pdf
- https://www.ggrasia.com/from-jan-1-sri-lanka-doubled-locals-casino-entry-fee-upped-gaming-gross-collection-levy
Alston Antony, Founder & Editor, Sri Lankan local. Part of Horse Racing and Cricket Betting in Sri Lanka.