How is channelling income taxed for a consultant?

Channelling and private-practice fees are self-assessed business income. Nothing is withheld at source, so the full slab charge falls due when you file — and quarterly SET instalments apply once your liability is large enough.

Can I combine a government hospital salary with private practice on one return?

Yes. Employment income goes on Schedule 1 with your APIT credited back, private practice on Schedule 2 as business income. Both feed the same progressive slabs.

What can I deduct against channelling income?

Expenses incurred in producing that income — consulting-room rent, staff, professional indemnity, equipment capital allowances. Personal expenses do not qualify, and you need records to support what you claim.

Income tax for doctors in Sri Lanka — Y/A 2025/2026

Hospital salary under APIT, channelling income nobody withholds against, and interest your bank has already taxed at 10%. Work out which schedules you file and what you owe.

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 Doctor / medical professional — add or remove anything that doesn't match your year.

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Common questions

How is channelling income taxed for a consultant?: Channelling and private-practice fees are self-assessed business income. Nothing is withheld at source, so the full slab charge falls due when you file — and quarterly SET instalments apply once your liability is large enough.
Can I combine a government hospital salary with private practice on one return?: Yes. Employment income goes on Schedule 1 with your APIT credited back, private practice on Schedule 2 as business income. Both feed the same progressive slabs.
What can I deduct against channelling income?: Expenses incurred in producing that income — consulting-room rent, staff, professional indemnity, equipment capital allowances. Personal expenses do not qualify, and you need records to support what you claim.

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.

PAYE / APIT

Compute monthly APIT for a salary, plus one-off bonus / lump-sum withholding (APIT Table 2). For employers and employees double-checking the payslip.

Bank interest & AIT

10% Advance Income Tax withheld on deposit interest — creditable against your return, not a final tax.