Colombo entertainment tax revised for cinemas, sports and concerts

Colombo, July 16 (Daily Mirror) - The Western Province Provincial Council has revised entertainment tax rates applicable to cinemas, sports events and concerts within the Colombo Municipal Council area under a new gazette notification.

The revised tax schedule was published in Gazette Extraordinary No. 2489/69 dated May 22, 2026, under the authority of Western Province Governor Hanif Yusoof. The rates are based on a resolution approved by the Colombo Municipal Council on December 31, 2025.

Under the new tax structure, admission fees for both permanent and temporary cinemas will be subject to a 7% entertainment tax.

For sporting events, international sports competitions will attract a 14% tax, while local sports competitions will be taxed at 7%. School-organised sporting events, tournaments conducted by school sports associations and sports competitions organised by student unions of higher educational institutions for student welfare will be subject to a 6% tax.

The gazette also revises taxes on concerts and live entertainment. Concerts featuring foreign artistes will be taxed at 10%, while concerts featuring local artistes will attract a 7% tax. Dance performances, DJ events and dinner dances without foreign artistes will be subject to an 8% tax.

Meanwhile, a concessional 5% tax will apply to concerts organised by welfare societies, alumni associations, registered social organisations, schools and student unions for welfare purposes, as well as performances featuring local theatre songs and special once-in-a-lifetime concerts by renowned artistes.

The notification also provides a full entertainment tax exemption for concerts approved by the Chief Minister to raise funds for the medical treatment of seriously ill veteran artistes or for the final concert of a veteran artiste aged over 75 years, subject to the conditions specified in the gazette.