Income tax for accountants in Sri Lanka — Y/A 2025/2026
Firm salary under APIT, FD interest taxed at 10%, and CSE dividends where the 15% withholding is the end of it. Work out which schedules you file and what is left to pay.
Identify your tax profile
What did you earn this year?
Pre-filled for your profession — add what applies, skip what doesn't.
Pre-selected for Accountant / finance — add or remove anything that doesn't match your year.
3 of 6 selected
Common questions
- Do dividends go into my progressive slabs?
- No. Dividend withholding at 15% is a final tax, so the dividend stays out of your slab base and the 15% is not creditable against your other income. It is still disclosed on the return.
- Does a salary plus investment income need a full return?
- Yes. APIT covers the salary only. Interest, dividends and any other source have to be brought together on one return so the correct slab rate applies and your APIT and AIT credits are recognised.
- Which reliefs are most often missed?
- The Rs. 600,000 solar installation relief and approved-charity donations. Donations are capped at the lower of Rs. 75,000 and one third of taxable income for individuals.
Work out a single figure instead
Income tax (IIT)
Estimate your annual liability across salary, freelance, interest and investment income — with 2025/2026 reliefs applied.
Dividend WHT
15% withholding on dividends from a resident company — a final tax, not reconciled or refunded.
Bank interest & AIT
10% Advance Income Tax withheld on deposit interest — creditable against your return, not a final tax.