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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.

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

WHT on payments

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

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

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

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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Match WHT certificates to income lines

Every withholding credit lands on the right income entry — final-tax dividends stay out of assessable income. You submit on the IRD e-Filing portal.

Start my returnReturn for Y/A 2025/2026 due 30 November 2026
In TaxWise
  • 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
This calculator: Rate lookup only. No certificate upload or credit netting.

Frequently asked questions

Once the Rs. 100,000-per-month threshold is met, 5% applies to the full payment. Below the threshold, no WHT is withheld.

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Dividend WHTBank interest & AITRent incomeAll 12 calculators →
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.