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Dividend WHT

15% withholding on dividends from a resident company — a final tax, not reconciled or refunded.

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Final tax

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

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Dividend withholding tax
WHT on dividends declared by a resident company for Y/A 2025/2026. Indicative — verify against your dividend voucher.
Gross dividend (LKR)Rs. 500,000
Rs. 10,000Rs. 50,000,000
Result
Rs.75,000
15% WHT · Final tax
WHT withheldRs. 75,000
Net dividend receivedRs. 425,000
TreatmentFinal — not reconciled

This is a final withholding tax. Unlike creditable interest AIT, dividend WHT is not added to your return or refunded — the dividend is excluded from assessable income.

Estimator only

Single dividend figure. No voucher matching or final-tax routing on the return.

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Resident-company dividends declared on/after 1 Jan 2023 are a final WHT (Section 7(3)/8(2)). Rate from the active Y/A tax config.
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Keep final-tax dividends out of assessable income

TaxWise marks resident-company dividend WHT as final, so it never inflates your assessable income or your creditable WHT.

  • Record each dividend with its 15% final WHT preserved
  • Final-tax dividends excluded from assessable income automatically
  • Investment income schedule (S3) ready for IRD submission
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Filing opens Apr 2026 · Y/A 2025/2026 return due 30 Nov 2026

Frequently asked questions

Is dividend WHT refundable in Sri Lanka?
No. WHT on dividends declared by a resident company on or after 1 January 2023 is a final tax — it is not reconciled on your return or refunded, and the dividend is excluded from assessable income.
What is the dividend tax rate in Sri Lanka for 2025/2026?
15%. The company withholds it before paying out, so you receive 85% of the gross dividend.
How is dividend WHT different from interest AIT?
Dividend WHT is a final tax (you cannot reclaim it). Interest AIT (10%) is creditable — it can be reconciled against your annual return and refunded where over-withheld.

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Sub-contractor 5%, rent 10%, interest 10% AIT, services 5%. Pick the payment type, get the rate and the form.

Capital gains

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

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.