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Sri Lanka Individual - Significant developments

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The new Inland Revenue Act No. 24 of 2017, which is effective from 1 April 2018, has been introduced in Sri Lanka and replaces the previous Inland Revenue Act No. 10 of 2006. The new Act introduces the capital gains tax (CGT) and withholding tax (WHT) on service fees payable to non-resident and resident individuals.


Last Reviewed - 17 February 2020

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Rishini Manatunga Title = Rishini Manatunga width=55px
Rishini ManatungaSenior Manager+94 11 471 9838
Charmaine Tillekeratne Title = Charmaine Tillekeratne width=55px
Charmaine TillekeratneDirector+94 11 471 9838
Tharanga Amarasena Title = Tharanga Amarasena width=55px
Tharanga AmarasenaAssociate Director+94 11 471 9838
Nissanka Perera Title = Nissanka Perera width=55px
Nissanka PereraManager+94 11 471 9838
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