Skip to content
All calculators
Calculators · Y/A 2025/2026

Capital Gains Tax Calculator Sri Lanka

Investment gains on listed and unlisted securities. Holding-period rules per §11A.

Personal relief
Rs 1.8M
Slabs
6% → 36%
Interest AIT
10%
Return due
30 Nov 2026

Reflects Y/A 2025/2026Reviewed by TaxWiseLast updated 13 June 2026Source: Inland Revenue Act No. 24 of 2017, Inland Revenue (Amendment) Act No. 02 of 2025, Inland Revenue Department

Calculator

Capital gains tax

10% flat on net gains after Section 19(5) loss quarantine. Losses only offset gains.

Gross gains (Y/A)Rs 500,000
Rs 0Rs 10,000,000
Current-year capital lossesRs 0
Rs 0Rs 5,000,000
Carry-forward losses availableRs 0
Rs 0Rs 5,000,000
Result
Rs 50,000
Tax at 10% on taxable gain
Taxable gainRs. 500,000
Losses appliedRs. 0
Unused carry-forwardRs. 0

Exemptions may apply: a resident individual's principal residence (owned 3+ years), and small gains (single gain ≤ Rs. 50,000 and total ≤ Rs. 600,000/year). Personal relief does not apply to capital gains. §11A realisation rules not modelled line-by-line.

This is one piece of your return. See which schedules you file, which reliefs apply, and what the whole year comes to.

See your full profile
Filing open now

Quarantine losses and prepare gains correctly

TaxWise tracks capital loss carry-forwards and applies them only against gains in the return. You submit on the IRD e-Filing portal.

Start my returnReturn for Y/A 2025/2026 due 30 November 2026
In TaxWise
  • Record each realisation with date and asset class
  • Automatic loss quarantine and carry-forward balance
  • Cage-level capital gains schedule ready for IRD submission
This calculator: Single gain/loss inputs. No transaction history or §11A holding checks.

Frequently asked questions

10% flat on the net gain from realising investment assets (land, buildings, private shares) — the same rate applies to individuals, partnerships, trusts and companies.

Related calculators

Rent incomeIncome tax (IIT)Dividend WHTAll 12 calculators →
Estimator disclaimerResults follow the Inland Revenue Act and the 2025 Amendment for Y/A 2025/2026 but are not tax advice. Rounding, missing inputs and simplified assumptions can change the final figure. Only a return you submit to the IRD counts.