Sri Lanka Tax Calculator
Calculate your personal income tax for Y/A 2025/2026. Enter income from all sources — employment, business, investments, property, and foreign services.
Salary, wages, overtime, bonuses, commissions, leave pay from Sri Lankan employment.
Profits from sole proprietorship, professional services, consultancy, or any trade within Sri Lanka.
Bank interest, fixed deposits, dividends, share trading gains, and other investment returns. WHT may already be deducted at source.
Rental income from residential or commercial property. 10% WHT applies if aggregate rent exceeds LKR 100,000/month.
Income from services rendered to foreign clients, remitted through a licensed Sri Lankan bank in foreign currency. Capped at 15% tax rate.
Any other taxable income not covered above — royalties, winnings, consulting fees, etc.
LKR 1,800,000 annual personal relief deducted from total taxable income per IRD guidelines (effective April 1, 2025). This applies across all income sources combined.
Local Income Tax Rates
Employment, business, property, and other domestic income taxed at standard progressive rates (Y/A 2025/2026).
- Up to LKR 1.8M relief0%
- Next LKR 1M6%
- Next LKR 500K18%
- Next LKR 500K24%
- Next LKR 500K30%
- Above LKR 4.3M36%
Foreign Service Income (Freelancers)
Service export income remitted via Sri Lankan bank — capped maximum rate.
- Up to LKR 1.8M relief0%
- Next LKR 1M6%
- Above LKR 2.8M15% (Capped)
Must remit through licensed Sri Lankan bank in foreign currency.
Investment Income & WHT
Withholding Tax (WHT) deducted at source by banks/tenants. May be final tax or creditable.
- Bank Interest / Discounts10% WHT
- Dividends15% WHT (Final)
- Rent (>100K/mo)10% WHT
- Service Fees (>100K/mo)5% WHT
- Capital Gains10% CGT
WHT may be exempt if total assessable income is below LKR 1.8M/year with self-declaration to IRD.
Need Professional Tax Advice?
Our chartered accountants can help optimize your tax position across all income sources and ensure full IRD compliance.
070 33 000 77