July 16, Colombo (LNW): The Western Province Provincial Council has introduced a revised entertainment tax framework covering cinemas, sporting events and live performances held within the Colombo Municipal Council limits, following the publication of a new Extraordinary Gazette.
Issued under Gazette Extraordinary No. 2489/69, dated 22 May 2026, the revised tax schedule was authorised by Western Province Governor Hanif Yusoof and is based on a resolution adopted by the Colombo Municipal Council at the end of 2025.
Under the updated system, all cinema admissions, including those for both permanent theatres and temporary screening venues, will be subject to a 7 per cent entertainment tax.
The revised rates also differentiate between various categories of sporting events. International sporting fixtures will attract a 14 per cent tax, while locally organised competitions will be charged 7 per cent. School sporting meets, tournaments conducted by recognised school sports associations and sporting events organised by student unions of higher education institutions for student welfare purposes will benefit from a reduced tax rate of 6 per cent.
Changes have also been introduced for concerts and other live entertainment. Performances featuring international artistes will be liable for a 10 per cent entertainment tax, whereas concerts headlined by local artistes will be taxed at 7 per cent. Dance shows, DJ events and dinner dances without the participation of foreign performers will attract an 8 per cent levy.
A concessionary rate of 5 per cent has been granted for events organised by schools, welfare societies, alumni associations, registered social organisations and university student unions where proceeds are intended for welfare activities. The reduced rate will also apply to performances centred on local theatre music and farewell or one-off concerts staged by distinguished artistes.
The gazette further provides for a complete exemption from entertainment tax for selected charitable events approved by the Chief Minister. These include concerts organised to raise funds for the medical treatment of seriously ill veteran artistes and farewell performances by veteran artistes aged over 75, provided the organisers satisfy the conditions outlined in the gazette notification.