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) |