Sri Lanka Corporate Tax Calculator (Y/A 2025/2026)
Estimate your company’s corporate income tax liability and quarterly self-assessment (SET) installments. Select the category that matches your business activity, enter your annual taxable profit, and calculate. (This tool focuses on corporate tax with a full installment schedule — for our other 18 calculators, see the full calculators hub →)
📌 This calculator gives an indicative estimate only. Your exact classification, allowable deductions, and applicable concessions depend on your specific business activity and IRD registration — confirm with a Chartered Accountant or the IRD before filing. Need help? Contact GDP Consultants →
Frequently Asked Questions
What is the standard corporate tax rate in Sri Lanka?
The standard corporate income tax rate in Sri Lanka is 30% of taxable profit for Y/A 2025/2026, for general businesses not qualifying for a concessionary rate.
What corporate tax rate applies to IT/BPO companies?
IT and BPO companies have paid corporate tax at 15% since 1 April 2025, down from the previous exemption.
Do small businesses get a lower corporate tax rate?
Qualified SMEs with turnover up to LKR 500 million pay corporate tax at 14%.
Are exports exempt from corporate tax in Sri Lanka?
Approved qualifying export income is taxed at 0% corporate tax.
How often is corporate tax paid?
Corporate tax is paid in four quarterly self-assessment (SET) installments, each due on the 15th of August, November, February, and May, with each installment equal to 25% of the estimated annual tax.