Stamp Duty Calculator
Sri Lanka · Property, Land & General Instruments
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Stamp Duty Calculation
STAMP DUTY PAYABLE
Rs. 0
CALCULATION BASIS
Rs. 0
EFFECTIVE RATE
0.00%
RULE
—
Calculation Breakdown
| Description | Basis | Rate / Rule | Duty |
|---|---|---|---|
| — | Rs. 0 | — | Rs. 0 |
| TOTAL STAMP DUTY | Rs. 0 | ||
Stamp Duty Rate Reference
| Instrument | Rate |
|---|---|
| Deed of Transfer — Sale | 3% first Rs.100,000 + 4% balance |
| Deed of Gift | 3% first Rs.50,000 + 2% balance |
| Lease / Rent Agreement | 2% of aggregate rent / hire |
| Mortgage Deed | 0.1% |
| Affidavit | Rs.50 |
| Insurance Policy | Rs.1 / Rs.1,000 or part thereof |
| Warrant to Act as Notary Public | Rs.2,000 |
| Trade / Business / Profession Licence | Rs.2,000 or 10%, whichever is lower |
| Liquor Licence | Rs.20,000 |
| Arrack AFL1–AFL4 / Bottled Toddy | Rs.2,000 or 10%, whichever is higher |
| Foreign Merchant Credit Card | Rs.25 / Rs.1,000 or part thereof |
| Share Certificate | Rs.5 / Rs.1,000 or part thereof |
| Bond / Mortgage | Rs.1 / Rs.1,000 or part thereof |
| Promissory Note | Rs.1 / Rs.1,000 or part thereof |
| Lease / Hire Agreement | Rs.20 / Rs.1,000 or part thereof |
| Hire Purchase Agreement | Rs.20 / Rs.1,000 or part thereof |
| Receipt / Discharge | Exempt up to Rs.25,000; Rs.25 above |
Important:
This calculator combines the Property and Land Transaction
rates supplied separately with the existing instrument
categories contained in the attached calculator.
For progressive rates, only the applicable balance is
taxed at the higher/lower band.
For rates stated as “per Rs.1,000 or part thereof”, the
calculation uses the next whole Rs.1,000 unit.
For Lease / Rent Agreement under the Property & Land
category, the supplied rate of 2% is applied to the total
aggregated rent or hire for the entire term.
For an actual transaction, the applicable legislation,
Gazette notifications and current Inland Revenue /
provincial stamp-duty requirements should be checked.