Withholding Tax (WHT) Calculator Sri Lanka
Sub-contractor 5%, rent 10%, interest 10% AIT, services 5%. Pick the payment type, get the rate and the form.
Reflects Year of Assessment 2025/2026 · Last updated 2026-06-13 · Reviewed by TaxWise · Source: Inland Revenue (Amendment) Act No. 02 of 2025, Inland Revenue Department
Schedule 7 / employer APIT return
Estimator only
Rate lookup only. No certificate upload or credit netting.
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 profileMatch WHT certificates to income lines
Every withholding credit lands on the right income entry — final-tax dividends stay out of assessable income.
- Link WHT/AIT debits to the income they relate to
- Final vs creditable WHT handled per payment type
- Net tax payable after all withholding credits
Already have an account? Sign in
Filing opens Apr 2026 · Y/A 2025/2026 return due 30 November 2026
Frequently asked questions
- Is WHT charged on service payments from the first rupee?
- Once the Rs. 100,000-per-month threshold is met, 5% applies to the full payment. Below the threshold, no WHT is withheld.
- Which withholding taxes are final and which are creditable?
- Dividend WHT (15%) is a final tax. Interest AIT (10%), rent WHT (10%) and service WHT (5%) are creditable against your return.
Related calculators
15% withholding on dividends from a resident company — a final tax, not reconciled or refunded.
10% Advance Income Tax withheld on deposit interest — creditable against your return, not a final tax.
25% standard deduction on gross rent, plus actual expenses if better. For landlords with one or more properties.
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.