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WHT on payments

Sub-contractor 5%, rent 10%, interest 5%, services 14%. Pick the payment type, get the rate and the form.

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WHT on payments

Withholding rates for Y/A 2025/2026. Amounts are indicative — verify the certificate and return treatment.

Payment type

Gross payment (LKR)Rs. 500,000

Rs. 10,000Rs. 10,000,000

Result

Rs.25,000

5% WHT · Creditable

WHT to deductRs. 25,000

Net to payeeRs. 475,000

TreatmentAPIT on employment income

Schedule 7 / employer APIT return

Estimator only

Rate lookup only. No certificate upload or credit netting.

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Rates from Amendment Act No. 02 of 2025. Contract 14% on management fees not listed separately — use services where applicable.

Full experience

Match 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

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Filing opens Apr 2026 · Y/A 2025/2026 return due 30 Nov 2026

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.