Back Button Example Go Back
Investment Tax
Unit Trust Funds 5% Withholding Tax (WHT), Realized interest income liable for income tax*
Treasury Bills 10% Capital Gains Tax on Realized Gains
Treasury Bonds 10% Capital Gains Tax on Realized Gains
Fixed Deposits 5% Withholding Tax (WHT), Interest income liable for income tax*
Equity 0% Capital Gains Tax, 15% WHT on Dividends
Debentures 10% Capital Gains Tax on Realized Gains

Income Tax For Monthly Income in Sri Lanka (LKR)

Income Tax Comparison
Taxable Monthly Income Tax
First 100, 000/- 0 – Relief from Tax 
100,000/- but not exceeding 141,667/- 6% 
141,667/- but not exceeding 183,333/- 12% 
183,333/- but not exceeding 225,000/- 18% 
225,000/- but not exceeding 266,667/- 24% 
266,667/- but not exceeding 308,333/- 30% 
More than 308,333/- 36%

Taxable Income Per Annum in Sri Lanka (LKR)

Cumulative Gross Income Rate (%)
First 1,200, 000/- Tax Free 
Next 500, 000/- 6%
Next 500, 000/- 12%
Next 500, 000/- 18%
Next 500, 000/- 24%
Next 500, 000/- 30% 
Balance 36%

Want to learn more about Unit Trust Funds? 

Learn More