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Capital Gains Tax Calculator Sri Lanka

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

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Y/A 2025/2026

Reflects Year of Assessment 2025/2026 · Last updated 2026-06-13 · Reviewed by TaxWise · Source: 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

Estimator only

Single gain/loss inputs. No transaction history or §11A holding checks.

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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.
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Quarantine losses and prepare gains correctly

TaxWise tracks capital loss carry-forwards and applies them only against gains in the return.

  • Record each realisation with date and asset class
  • Automatic loss quarantine and carry-forward balance
  • Cage-level capital gains schedule ready for IRD submission
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Filing opens Apr 2026 · Y/A 2025/2026 return due 30 Nov 2026

Frequently asked questions

What is the capital gains tax rate on land sales in Sri Lanka?
10% flat on the net gain from realising investment assets (land, buildings, private shares) — the same rate applies to individuals, partnerships, trusts and companies.
Is the sale of my home taxed?
Generally exempt if it was your principal place of residence owned continuously for the three years before the sale.
Is there a small-gains exemption for individuals?
A resident individual's gain is exempt where the single gain is Rs. 50,000 or less and total investment-asset gains for the year are Rs. 600,000 or less. Note: the Rs. 1.8M personal relief does NOT apply to capital-gain income.

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Estimator disclaimer

Results 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 filed return counts with IRD.