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Foreign Income & DTA Tax Calculator Sri Lanka

Convert foreign-currency receipts at CBSL rates and apply the right tax credit under the Sri Lanka–UK / US / Singapore DTAs.

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 (Amendment) Act No. 02 of 2025, Inland Revenue Department

Calculator

Foreign income & tax credit

Convert foreign receipts at your FX rate. Credit capped at Sri Lankan tax on the same income (simplified §80).

Mode

UK–Sri Lanka DTA may limit withholding in the source state; credit in Sri Lanka is capped at tax on the same income.

Foreign income (foreign currency)Rs 10,000
Rs 0Rs 500,000
Foreign tax already paid (LKR)Rs 50,000
Rs 0Rs 2,000,000
Other assessable income (LKR)Rs 3,600,000

For proportional SL tax on foreign slice.

Rs 0Rs 15,000,000
Result
Rs 571,176
Net SL tax on foreign slice after credit
Foreign income (LKR)Rs. 3,200,000
SL tax on sliceRs. 621,176
Foreign tax creditRs. 50,000

Full DTA treaty rates and per-source proration require a filed return. CBSL rates not fetched live.

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

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Foreign tax credit with source documentation

DTA relief, FX conversion, and §80 credit caps applied per source — not a single blended slice. You submit on the IRD e-Filing portal.

Start my returnReturn for Y/A 2025/2026 due 30 November 2026
In TaxWise
  • Foreign income by currency with CBSL or declared FX rate
  • Schedule 9 foreign tax credit capped per IRD rules
  • DTA notes and certificates stored against each entry
This calculator: Simplified credit cap. No treaty forms or per-source proration.

Frequently asked questions

Service income paid in foreign currency and remitted through a Sri Lankan bank is taxed at a maximum rate of 15% (from 1 April 2025) — applied as a cap against the progressive computation, not a flat add-on.

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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.