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提议修订公司税和预提税
(Proposed Revisions To Corporate Tax And Withholding Tax Rates)

Corporate Income Tax rates (企业所得税税率)

Sector  (部门) Previous tax rate     (以前税率) New tax rate            (新税率)
Agriculture (农业)

Education   (教育)

10%

 

14%

 

SMEs            (中小企业)

Export of goods and services (商品出口和服务)

12% 14%
Provision of information technology services         (提供信息技术服务) 28% 14%
Other sectors (including banking and finance, insurance, leasing, trade etc.)

其他部门(包括银行和金融,保险,租赁,贸易等

28% 28%
Betting & gaming, liquor and tobacco

赌博和博彩,酒水和烟草

40% 40%

 

Withholding taxes   预提税率

  Previous    以前 New      新
Dividends  股息 10% 14%
Royalty 20% 14%
Interest     利率 20% 14%
Management fee    管理费 20% 14%
Technical service fee

技术服务费

20% 14%
Insurance premium   保险费 14%
Specified fees           指定费用 5% (if fees exceed LKR 50,000)       5%(如果费用超过5万卢比)
Rent paid to resident person  支付租金给居民 10%


Withholding on Interest income  
预提利息收入

Previous          以前 New       新的
For Charitable institutions & Partnerships

慈善机构与合伙关系

2.5% 5%
Senior citizens

老年人

Exempt   豁免 Up to LKR 1.5Mn (approx. US$9870) p.a. exempt. 5% thereafter                                 豁免高达150万卢比 (合约9870美金)                                          之后5%
Individuals  个人 2.5% 5%
Companies 企业 8% No change (没有改变)
desaram提议修订公司税和预提税
(Proposed Revisions To Corporate Tax And Withholding Tax Rates)

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