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% | 28% |
| 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% | 14% |
| Betting & gaming, liquor and tobacco 赌博和博彩，酒水和烟草 |
40% | 40% |
Capital Gains Tax
资本利得税
Capital Gains Tax to be introduced at the rate of 10% with effect from 1st April 2018 on gains on investment assets.
投资资产收益于2018年4月1日开始征收10%的资本利得税
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 | |
|---|---|---|
| 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） |
| 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% |
