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VAT
Sri Lanka Tax Calculators 2025/2026 — 19 Free Tools | APIT, VAT, SSCL, Corporate, WHT, Crypto, Employer Cost | TaxCalculator.lk
⚠️ Tax Return Deadline: — days until 30 November 2026  |  Late penalty: min LKR 50,000 or 5% + 1%/month
🆕 Updated — Y/A 2025 / 2026

Sri Lanka Tax Calculators

19 free tools for residents, businesses & overseas Sri Lankans — by GDP Consultants (Chartered Accountants)

APIT / PAYE VAT & SSCL Corporate Tax EPF / ETF 🆕 Employer Cost 🆕 Digital VAT 🆕 Crypto Tax 🆕 Late Penalty 🆕 Quarterly SET
IRD-Compliant · Inland Revenue (Amendment) Act 2025 · Free & No Registration
⌘K

📊 APIT / PAYE Income Tax Calculator

Full slab breakdown, EPF deduction & personal relief — IRD Table 01 & 05 · Y/A 2025/26

Y/A 2025/26
LKR
LKR
LKR
LKR
ℹPersonal relief: LKR 1,800,000/year (from 1 Apr 2025). EPF 8% deductible. Qualifying payments deductible up to ⅓ of net employment income. Mid-year uses IRD Table 05.
Tax-free threshold
LKR 1.8Mn
LKR 150,000/month
Top rate
36%
Above LKR 5.3Mn taxable
First slab
6%
Up to LKR 500,000
Tax bands
6 slabs
Progressive rates
BandAnnual taxable incomeRateMax tax in band
1Up to LKR 500,0006%LKR 30,000
2LKR 500,001 – 1,000,00012%LKR 60,000
3LKR 1,000,001 – 1,500,00018%LKR 90,000
4LKR 1,500,001 – 2,000,00024%LKR 120,000
5LKR 2,000,001 – 2,500,00030%LKR 150,000
6Above LKR 2,500,00036%Unlimited

🧾 VAT Calculator

Forward & reverse VAT — standard 18%, reduced 8%, financial services 20.5% (Jul 2026)

18% Standard
LKR
ℹVAT registration threshold drops to LKR 36Mn/year from 1 Jul 2026 (currently LKR 60Mn). Financial services VAT rises to 20.5% from Jul 2026.

🏢 Corporate Income Tax (CIT)

Sri Lanka CIT by sector — Y/A 2025/26. E-filing mandatory for all companies.

Y/A 2025/26
LKR
LKR
⚠IT/BPO CIT changed 0% → 15% from 1 April 2025. E-filing mandatory from Y/A 2024/25. SME 14% rate only if turnover ≤ LKR 500Mn.
Need help with corporate tax filing?

GDP Consultants prepares CIT returns, quarterly installments and e-filing for all company types.

Book consultation →

💼 SSCL — Social Security Contribution Levy

2.5% on liable turnover exceeding LKR 120Mn/quarter. Levied on turnover, not profit.

2.5% Rate
LKR
LKR
⚠SSCL applies on turnover — even if the business is at a loss. Not deductible for income tax. Pay by last day of month following the quarter.

🔒 Withholding Tax (WHT) Calculator

Service fees, interest, rent & royalties — residents & non-residents

Y/A 2025/26
LKR
%
ℹWHT due to IRD by 15th of following month. Issue WHT certificate (T10) to payee. Failure to withhold makes the payer liable for the tax.

💰 Dividend Tax Calculator

Actual & deemed dividends — 14% WHT withheld at source

14% WHT
LKR
%
#
ℹDividend WHT 14% is a final withholding — resident shareholders need not include dividends in their income tax return.

🏠 Rental Income Tax Calculator

Net rental income after deductible expenses → APIT liability — Y/A 2025/26

Y/A 2025/26
LKR/mo
LKR/mo
LKR
ℹDeductible: repairs, rates & taxes, insurance, mortgage interest. Capital improvements are not deductible. Personal relief of LKR 1.8Mn applies to total combined income.

📈 Capital Gains Tax (CGT)

10% CGT on disposal of investment assets — exemptions automatically checked

10% CGT
LKR
LKR
LKR
ℹCGT: 10% on net capital gain. Losses can offset gains in same Y/A but cannot be carried forward.

📋 Stamp Duty Calculator

Property transfers, lease agreements (updated Jan 2025), mortgages & gifts

Jan 2025
LKR
ℹProperty transfers use tiered rates: 3% up to LKR 1Mn · 4% on LKR 1–4Mn · 5% above LKR 4Mn

🚗 Vehicle Import Duty Calculator

Customs duty, excise duty, port levy & VAT — estimated total landed cost

Estimate Only
LKR
cc
⚠Estimate only — actual duties vary by HS code & gazette. Verify with customs.gov.lk before importing.

🏦 Fixed Deposit — AIT Calculator

AIT on FD interest updated to 10% from 1 April 2025. Includes self-declaration eligibility check.

AIT 10% · Apr 2025
LKR
%
months
LKR
⚠AIT increased 5% → 10% for residents from 1 April 2025. Submit a self-declaration form to your bank if total annual income is below LKR 1,800,000 to stop AIT deduction.

👷 EPF / ETF Calculator

Employee (8%) + Employer EPF (12%) + ETF (3%) — monthly & annual breakdown

Statutory Rates
LKR/mo
LKR/mo
ℹOvertime & bonuses excluded from EPF/ETF base. Contributions due by last working day of following month. Late contributions: 2.5% surcharge/month on outstanding balance.

🏗️ Employer Cost Calculator (Cost-to-Company)

Total monthly cost to hire an employee in Sri Lanka — EPF 12% + ETF 3% full breakdown

🆕 New Tool
LKR
LKR
#
LKR
ℹEmployer contributions: EPF 12% + ETF 3% = 15% on top of gross salary. ETF due last day of following month. Use to accurately budget for hiring.
EPF employer
12%
Of gross salary
ETF employer
3%
Of gross salary
Total overhead
15%
Above gross salary
EPF due by
Last day
Of following month

📡 Digital Services VAT Calculator (18%)

From July 1, 2026 — Netflix, Spotify, AWS, Google Workspace, Microsoft 365, SaaS & all digital platforms

🆕 New · Jul 2026
⚠️From July 1, 2026, all non-resident digital service providers must charge 18% VAT to Sri Lankan consumers. Registration required if supplies exceed LKR 36Mn/year or LKR 9Mn/quarter.
LKR
#
ℹB2C: Provider charges 18% VAT — your subscription price increases. B2B: Reverse charge applies — self-account and claim as input tax, net-zero impact for VAT-registered businesses.
Need help with VAT registration?

GDP Consultants assists with VAT registration and compliance for the new digital services regime.

Book consultation →

₿ Crypto Tax Calculator Sri Lanka

Capital Gains Tax (10%) on cryptocurrency disposal — IRD-compliant 2025/2026

🆕 New Tool
ℹCrypto gains are taxed under CGT at 10% in Sri Lanka. Every disposal (sale, swap, or using crypto to purchase) is a taxable event. VAT 18% applies to crypto exchange services from Jul 2026. Keep records for 4 years.
LKR
LKR
LKR
#
LKR
⚠Crypto losses cannot be offset against employment or business income losses, and cannot be carried forward to future years. Only offsets other capital gains in same Y/A.
Crypto tax is complex — get expert advice.

GDP Consultants reviews crypto transactions and ensures full IRD compliance.

Book consultation →

⚠️ Late Filing Penalty Calculator

Exact IRD penalty for late income tax return — with interest calculation

🆕 New Tool
🚨Tax return deadline: 30 November 2026 for Y/A 2025/2026. Late filing triggers an automatic IRD penalty — the higher of LKR 50,000 or 5% + 1%/month of tax payable.
LKR
ℹPenalty = higher of: (a) LKR 50,000 minimum, or (b) 5% of tax payable + 1% per month of delay from the deadline. IRD also charges 2% per month interest on unpaid tax.
Filed late? Get professional help.

GDP Consultants prepares overdue returns and liaises with IRD on penalty reduction.

Book consultation →

📅 Quarterly Tax Installment Calculator (SET)

Statement of Estimated Tax — mandatory quarterly advance payments for self-employed & businesses

🆕 New Tool
ℹSET is mandatory for self-employed individuals and companies with estimated annual tax ≥ LKR 6,000. Missing or underpaying a quarterly installment results in 2% per month interest on the shortfall.
LKR
LKR
LKR

📝 VAT Registration Threshold Check

Check if your business must register for VAT — threshold drops from LKR 60Mn to LKR 36Mn (Jul 2026)

🆕 Jul 2026
🚨From July 1, 2026, VAT & SSCL registration threshold drops from LKR 60Mn to LKR 36Mn annually (LKR 9Mn/quarter). Thousands of SMEs will enter the VAT net — check your obligation now.
LKR
LKR

💵 Net Salary / Take-Home Pay Calculator

Exact monthly take-home after APIT income tax + EPF 8% — all deductions itemised

🆕 New Tool
LKR
LKR
LKR
LKR
ℹEPF (8%) deducted on basic + fixed allowances only — not on overtime or bonuses. Non-cash benefits (vehicle use, housing) added to taxable income at prescribed IRD rates. Tax-free threshold: LKR 150,000/month.
Tax-free threshold
LKR 150k
Per month
EPF deduction
8%
Employee share
Tax rate starts at
6%
After relief
Top tax rate
36%
Above LKR 5.3Mn
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