Skip to content
CalcularYa
CalcularYa
Ingresar

Data from official sources · Made in Argentina

Updates

What changed in the official data for Sri Lanka, the day it changed

Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.

Latest change
Source review
Every day
Sources we follow
Inland Revenue Department, Central Bank of Sri Lanka, Employees' Trust Fund Board and 1 more

How it stays current

  1. An agency publishes

    A regulation, an index or an exchange rate comes out in the official source.

  2. Checked before use

    Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.

  3. The calculators update

    The calculators switch to the new figure, and the change is logged here with its source.

Change log

Follow via RSS

  1. Rule

    Capital gains tax for individuals rises to 15%

    The Inland Revenue (Amendment) Act, No. 11 of 2026 raises the tax on gains from the realisation of investment assets by individuals from 10% to 15%. It applies from 3 June 2026, the date the Act was certified. Our capital gains tax calculator uses the rate for the date you choose.

    In force from June 3, 2026Inland Revenue Department

    Used byCapital gains tax calculator Sri Lanka

  2. Rule

    National minimum wage up to Rs. 30,000 from January 2026

    Under the National Minimum Wage of Workers (Amendment) Act, No. 11 of 2025, the national minimum monthly wage is Rs. 30,000 and the daily wage Rs. 1,200 from 1 January 2026. Our minimum wage calculator already uses the new figures.

    In force from January 1, 2026Department of Labour

    Used byMinimum wage in Sri Lanka

  3. Review

    We checked 31 figures against the official source

    The values in force were confirmed with Central Bank of Sri Lanka, Department of Labour, Employees' Trust Fund Board, and Inland Revenue Department.

    See the 31 figures
    • Advance income tax withheld on dividends15%In force from December 19, 2022 · Inland Revenue Department
    • Advance income tax withheld on interest or discount10%In force from April 1, 2025 · Inland Revenue Department
    • Advance income tax withheld on rent paid to a resident when monthly rent exceeds the limit10%In force from October 1, 2023 · Inland Revenue Department
    • APIT Tax Table No. 01: monthly regular profits from primary employmenttable with 6 bracketsIn force from April 1, 2025 · Inland Revenue Department
    • APIT Tax Table No. 04.1: monthly regular profits of non-resident, non-citizen employeestable with 5 bracketsIn force from April 1, 2025 · Inland Revenue Department
    • EPF: balance a member needs to exceed to withdrawRs. 300,000In force from January 1, 2015 · Central Bank of Sri Lanka
    • EPF: minimum employee contribution8%In force from January 1, 2024 · Central Bank of Sri Lanka
    • EPF: minimum employer contribution12%In force from January 1, 2024 · Central Bank of Sri Lanka
    • EPF: most a member can withdraw for housing or medical treatmentRs. 2,000,000In force from January 1, 2015 · Central Bank of Sri Lanka
    • EPF: share of the balance a member can withdraw for housing or medical treatment30%In force from January 1, 2015 · Central Bank of Sri Lanka
    • EPF: years of service a member needs to exceed to withdraw10 yearsIn force from January 1, 2015 · Central Bank of Sri Lanka
    • ETF: employer contribution3%In force from January 1, 2024 · Employees' Trust Fund Board
    • Income tax rates for individuals on taxable income (after personal relief)table with 5 bracketsIn force from April 1, 2025 · Inland Revenue Department
    • Maximum rate on foreign currency service income and foreign source income remitted through a bank15%In force from April 1, 2025 · Inland Revenue Department
    • Monthly rent up to which no advance income tax is withheldRs. 100,000In force from October 1, 2023 · Inland Revenue Department
    • National minimum daily wageRs. 1,200In force from January 1, 2026 · Department of Labour
    • National minimum monthly wageRs. 30,000In force from January 1, 2026 · Department of Labour
    • Personal relief for a year of assessmentRs. 1,800,000In force from April 1, 2025 · Inland Revenue Department
    • Share of turnover liable to SSCL by activity5 valuesIn force from October 1, 2022 · Inland Revenue Department
    • Social Security Contribution Levy rate2.5%In force from October 1, 2022 · Inland Revenue Department
    • SSCL threshold: turnover for a quarterRs. 15,000,000In force from January 1, 2024 · Inland Revenue Department
    • SSCL threshold: turnover for four consecutive quartersRs. 60,000,000In force from January 1, 2024 · Inland Revenue Department
    • Stamp duty for every Rs. 1,000 or part of it, by instrument6 valuesIn force from January 1, 2024 · Inland Revenue Department
    • Stamp duty on a lease: years of rent counted at most20 yearsIn force from January 1, 2024 · Inland Revenue Department
    • Tax rate on gains from the realisation of investment assets (individuals)15%In force from June 3, 2026 · Inland Revenue Department
    • Tax rates on retiring gratuity, commuted pension, ETF at retirement and compensation for loss of employmenttable with 3 bracketsIn force from January 1, 2020 · Inland Revenue Department
    • Terminal benefits: share of the excess the employer and the ETF retain12%In force from April 1, 2025 · Inland Revenue Department
    • Terminal benefits: total above which the employer and the ETF retain taxRs. 5,000,000In force from April 1, 2025 · Inland Revenue Department
    • VAT registration threshold for 12 monthsRs. 60,000,000In force from January 1, 2024 · Inland Revenue Department
    • VAT registration threshold for a quarterRs. 15,000,000In force from January 1, 2024 · Inland Revenue Department
    • VAT standard rate18%In force from January 1, 2024 · Inland Revenue Department