Tax for doctors in Sri Lanka
A government salary, channelling or clinic practice, a dispensary, rental and investment income beside it — reconciled cleanly into one IRD-ready return. TaxWise consolidates every fee and dispensary month, offsets every WHT credit, and tracks your SET quarterly installments, so nothing your once-a-year filing can't see slips through. Keep your accountant; get your own year-round view.
Pro, for doctors: Rs. 17,800 Rs. 8,900/year during launch — less than one channelling session.
Yes. Every doctor pays Individual Income Tax (IIT) on total income for the year — a hospital or government salary, channelling and consultation fees, dispensary or pharmacy earnings, locum work, rent and investments. A salaried post has APIT deducted at source, but private-practice income is self-declared. TaxWise consolidates all of it, credits the WHT already withheld, tracks your SET quarterly installments, and produces one IRD-ready return for Y/A 2025/2026.
Whichever kind of practice you run.
Consultant or GP, the tax problem is the same shape: income the APIT on your salary never touched.
Channelling across several hospitals, plus a government or teaching-hospital post.
- Government / hospital salary (APIT)
- Channelling fees — Hospital A, B, C…
- Consultation & procedure income
- Rent, dividends & FD interest
A private practice or clinic, often with a dispensary or pharmacy alongside it.
- Private practice / clinic fees
- Dispensary or pharmacy sales (business)
- Locum & visiting-medical-officer sessions
- Government OPD salary (APIT), if any
Four gaps a once-a-year filing can't see.
Channelling across hospitals, or clinic and dispensary takings — self-declared, on different statements, reconciled by nobody until filing season. That's where IRD looks hardest.
Hospitals deduct 5% on your fees; banks deduct on interest. Miss a credit and you overpay your own money. TaxWise captures every deduction and offsets it against your liability.
A government or OPD salary has APIT deducted at source, so it feels handled. Channelling, clinic and dispensary income does not — and that is the taxable gap you carry alone.
Non-PAYE professional and business income triggers a Statement of Estimated Tax and quarterly payments. Underpay or miss a date and the penalty is automatic.
Every income stream, one correct return.
Fees and dispensary takings are taxed differently — TaxWise reconciles both into IRD-ready IIT schedules.
| Income source | Type | How TaxWise handles it |
|---|---|---|
| Government / hospital / OPD salary | Employment | APIT already deducted — credited automatically |
| Channelling & consultation fees | Professional | Consolidated across hospitals; 5% WHT offset as a credit |
| Locum & visiting-MO sessions | Professional | Added to your fee income, taxed at your marginal rate |
| Dispensary / pharmacy sales | Business | Trading profit: sales minus cost of stock & running costs |
| Rental property | Rental | 25% statutory relief applied |
| FD interest & share dividends | Investment | Bank WHT captured; final-tax treatment handled |
Keep your accountant. Get your own view.
TaxWise isn't a replacement — it's the dashboard you've never had between filings.
They prepare and sign off the annual return, as they always have. Nothing about that changes.
Between filings, you see your live position — every fee, every dispensary month, every credit, what you'll actually owe. No year-end surprise.
A once-a-year filing can't catch a WHT credit deducted eight months ago. A running record can.
Your SET schedule, tracked for you.
TaxWise estimates each quarterly installment from your live practice income — and reminds you before it's due.
Straight answers, current for 2025/2026.
Not sure how this applies to you?
Hospital salary, channelling income and bank interest pull in different directions. Answer five questions and see which schedules you file and what the year comes to.
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