Sri Lanka Tax & Investment Guides
16 guides covering Sri Lankan taxation, personal income tax (IIT 6–36%), VAT 18%, corporate tax 30%/24%/14%, capital gains tax 10%, EPF & ETF contributions, property taxes, and key investment topics.
Personal Tax & Residency
Progressive IIT 6–36%, personal allowance LKR 1.5M, 183-day residency rule
Sri Lanka Personal Income Tax Guide 2026 — Progressive IIT 6–36%, Rates & Allowances
Sri Lankan personal income tax (IIT) for 2026. Progressive brackets 6/12/18/24/30/36%, personal allowance LKR 1.5M, PAYE system, TIN, qualifying payments, and donation deductions.
Sri Lanka Tax Residency Guide (183-Day Rule, Trusts, FTZ 2026)
Sri Lanka tax residency rules for 2026 — physical presence 183+ days. Ordinarily resident concept. Citizenship irrelevant (no citizenship-based taxation). Permanent home test. Revocable vs irrevocable trusts. Nationality test: none. Free trade zone employee vs domestic. Exit tax: none.
VAT & Indirect Tax
VAT 18%, registration threshold LKR 120M, e-VAT filing
Sri Lanka Tax Filing Guide (ITR, VAT, WHT, PAYE, e-Filing 2026)
Sri Lanka tax filing and compliance for 2026 — annual ITR: November 30 deadline (individuals, preceding year end). VAT returns: monthly (by 20th of following month). Withholding returns (monthly). PAYE returns (monthly). e-Filing via IRD portal (IIT, VAT, CIT). Assessments and appeals. Penalties for late filing: 2.5% per month.
Sri Lanka VAT Guide 2026 — Standard Rate 18%, Registration Threshold LKR 120M, e-VAT System
Sri Lanka VAT. Standard rate 18% (increased from 15%), 0% for exports, exempt supplies, registration threshold LKR 120M turnover, monthly/quarterly filing, and the e-VAT electronic system.
Business & Corporate Tax
CIT 30% standard, 24% SME, 14% export, company registration, BOI
Sri Lanka Business Registration Guide (ROC, TIN, VAT, BOI 2026)
Sri Lanka business registration and incorporation for 2026 — Registrar of Companies (ROC) for company registration. TIN (Taxpayer Identification Number) from IRD. VAT registration >LKR 120M turnover. EPF/ETF registration. BOI registration for investment incentives. Private limited company vs public vs partnership. Branch of foreign company registration.
Sri Lanka Corporate Tax Guide 2026 — 30% Standard, 24% SME, 14% Export, 10% Strategic
Sri Lanka corporate income tax. Standard rate 30%, SME rate 24% (turnover < LKR 750M, employees < 50), export rate 14% (BOI), strategic development rate 10%, capital allowance rates, and thin capitalisation rules.
Sri Lanka Cross-Border Tax Guide (183-Day Rule, DTA Network, FTC 2026)
Sri Lanka cross-border taxation for 2026 — the 183-day rule for tax residency. Resident: 183+ days in Sri Lanka. Worldwide income for residents. Source income only for non-residents. Treaty network of 40+ countries. Foreign tax credit (unilateral). BOI (Board of Investment) companies with special tax treatment. Exchange control regulations (now liberalized).
Investment & Savings
CGT 10% resident / 14% non-resident, dividends 15% WHT, EPF pension
Sri Lanka Capital Gains Tax Guide 2026 — CGT 10% on Shares, Property, Bonds
Sri Lanka CGT. Standard rate 10% (14% non-resident) on shares, property, bonds, and other assets. No annual exemption, CSE listed securities treatment, no indexation, no ST/LT distinction.
Sri Lanka Crypto Tax Guide (CGT 10%, IIT 6-36%, CBDC 2026)
Sri Lanka cryptocurrency taxation for 2026 — crypto not regulated as currency (Central Bank warning, 2021). No specific crypto tax law. Gains potentially subject to CGT 10% (if classified as property) or IIT 6-36% (if trading as business). Mining not addressed. Exchanges operating without license. CBSL digital currency exploration (CBDC). 2026 regulatory developments.
Sri Lanka Investment Income Tax Guide 2026 — Dividends 15%, Interest 5%, Royalties 10%, Rent 10% WHT
Sri Lanka investment income taxation. Dividend WHT 15%, interest WHT 5% (resident) / 15% (non-resident), royalty WHT 10% / 15%, rent WHT 10%, unit trusts special treatment, government securities 5% WHT.
Sri Lanka Pension Guide (EPF, Employee Pension Scheme, Gratuity 2026)
Sri Lanka pension system for 2026 — EPF defined contribution scheme (lump sum at retirement 55+). Monthly pension option (15-year return basis if EPF balance sufficient). Employee pension scheme for government (DB). Retirement age 55 (private), 60 (government). Employer gratuity (Payment of Gratuity Act): 14 days per year of service up to 15 years (higher formula after).
Property & Wealth Tax
Deed registration 4%, stamp duty 1–3%, CGT 10%, rental income, no inheritance tax
Sri Lanka Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax Rules, Deed Costs
Sri Lanka inheritance and gift taxation. No inheritance tax (abolished), no specific gift tax for spouse/parent/child transfers, CGT may apply, deed transfer costs on property, step-up basis for inherited assets.
Sri Lanka Property Tax Guide 2026 — CGT 10%, Deed Registration, Stamp Duty, Annual Property Tax
Sri Lanka property taxes. CGT on property 10% (14% non-resident), deed registration fee ~4%, stamp duty 1-3%, annual property tax by municipal councils, and no annual wealth tax.
Sri Lanka Rental Income Guide (IIT 6-36%, Deductions, WHT 2026)
Sri Lanka rental income taxation for 2026 — rental income taxed at IIT 6-36% progressive. Deductions: rates, repairs, insurance (itemized). 10% WHT on rent paid to residents. 20% WHT on rent to non-residents. No separate rental tax regime. Property owning company vs individual ownership. Deed lease tax ~0.1%.
Sri Lanka Wealth Tax Guide 2026 — No Wealth Tax, SSCL 2.5%, Betting & Gaming Levy, NBT Abolished
Sri Lanka wealth and indirect taxes. No annual wealth tax, annual property rates, Social Security Contribution Levy (SSCL) 2.5% for large businesses, Betting and Gaming Levy, and NBT abolished in 2024.
Employment & Social Security
EPF employee 8%, employer 12%, ETF employer 3%, total 23%
Sri Lanka Calculators (9)
Free calculators for Sri Lankan salary, tax, and personal finance.
Sri Lanka Salary
Net pay after IIT and EPF contributions.
Sri Lanka VAT
VAT 18% net/gross calculator.
Sri Lanka Corporate Tax
CIT 30%/24%/14% on profits.
Sri Lanka CGT
10% resident, 14% non-resident.
Sri Lanka EPF/ETF
EPF and ETF contribution breakdown.
Sri Lanka Property Tax
Deed reg, stamp duty & CGT on property.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.