Back Button Example Go Back
Investment Tax
Unit Trust Funds 10% 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 150,000/- 0 – Relief from Tax
150,000/- but not exceeding 233,000/- 6%
233,000/- but not exceeding 275,000/- 18%
275,000/- but not exceeding 317,000/- 24%
317,000/- but not exceeding 358,000/- 30%
More than 358,000/- 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