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
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)



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