Sri Lanka public holidays 2026, VAT rate and tax data
Sri Lanka: VAT rate 18% since 1 Jan 2024; 26 public holidays in 2026 (next: Vap Full Moon Poya Day (B, P), 25 Oct 2026); corporate tax rate 30%; minimum wage 30000 LKR/month; policy interest rate 8.75%; inflation rate (CPI) 8%.
11 series, each cited to the official source it was verified against; most recently verified 10 Oct 2026. Currency LKR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Sri Lanka public holidays 2026
26 days in 2026; next: Vap Full Moon Poya Day (B, P) on 25 Oct 2026. Official source: Central Bank of Sri Lanka · last verified 24 Jul 2026
Fixed by law 3 Confirmed 23
| Date | Holiday | Status | Source |
|---|---|---|---|
| 3 Jan 2026 Sat | Duruthu Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 15 Jan 2026 Thu | Tamil Thai Pongal Day (B, P, M) | Confirmed | Central Bank of Sri Lanka |
| 1 Feb 2026 Sun | Navam Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 4 Feb 2026 Wed | Independence Day (B, P, M) | Confirmed | Central Bank of Sri Lanka |
| 15 Feb 2026 Sun | Mahasivarathri Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 2 Mar 2026 Mon | Medin Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 21 Mar 2026 Sat | Id-Ul-Fitre (Ramazan Festival Day) (B, P) | Confirmed | Central Bank of Sri Lanka |
| 1 Apr 2026 Wed | Bak Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 3 Apr 2026 Fri | Good Friday (B, P) | Fixed by law | Central Bank of Sri Lanka |
| 13 Apr 2026 Mon | Day prior to Sinhala & Tamil New Year Day (B, P, M) | Confirmed | Central Bank of Sri Lanka |
| 14 Apr 2026 Tue | Sinhala & Tamil New Year Day (B, P, M) | Confirmed | Central Bank of Sri Lanka |
| 1 May 2026 Fri | Vesak Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 1 May 2026 Fri | May Day (International Workers' Day) (B, P, M) | Fixed by law | Central Bank of Sri Lanka |
| 2 May 2026 Sat | Day following Vesak Full Moon Poya Day (B, P, M) | Confirmed | Central Bank of Sri Lanka |
| 28 May 2026 Thu | Id-Ul-Allah (Hadji Festival Day) (B, P) | Confirmed | Central Bank of Sri Lanka |
| 30 May 2026 Sat | Adhi Poson Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 29 Jun 2026 Mon | Poson Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 29 Jul 2026 Wed | Esala Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 26 Aug 2026 Wed | Milad-Un-Nabi (Holy Prophet's Birthday) (B, P, M) | Confirmed | Central Bank of Sri Lanka |
| 27 Aug 2026 Thu | Nikini Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 26 Sep 2026 Sat | Binara Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 25 Oct 2026 Sun | Vap Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 8 Nov 2026 Sun | Deepawali Festival Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 24 Nov 2026 Tue | Ill Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 23 Dec 2026 Wed | Unduwap Full Moon Poya Day (B, P) | Confirmed | Central Bank of Sri Lanka |
| 25 Dec 2026 Fri | Christmas Day (B, P, M) | Fixed by law | Central Bank of Sri Lanka |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Sri Lanka value
Rate schedules and breakdowns
Withholding tax rates
10–15% across 4 withholding taxes — no single rate · in force from 2025-04-01 · Official source: Inland Revenue Act No. 24 of 2017 as amended by the Inland Revenue (Amendment)… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Withholding tax on dividends | 15 | dividends paid by a resident company, including to non-resident members; final withholding tax | 2025-04-01 | Inland Revenue (Amendment) Act No. 2 of… |
| The 2025 amendment reinstated dividend WHT at 15% as a final tax after the post-2020 abolition/partial regimes. | |||||
| interest | Withholding tax on interest or discount | 10 | interest or discount paid, including to non-resident persons | 2025-04-01 | IRD circulars SEC/2025/E/02 and… |
| RAISED FROM 5% TO 10% on 1 April 2025 - the 5% figure widely quoted for 2023-2025 is superseded. Resident individuals below the LKR 1.8m threshold may self-declare out; that relief mechanism does not apply to non-residents. | |||||
| royalties | Withholding tax on royalties | 14 | royalties paid, including to non-resident persons | 2025-04-01 | IRD withholding tax chart for Y/A… |
| 14% has been the royalty rate since the 2023 reinstatement; for non-residents it is a final tax. | |||||
| services | Withholding tax on payments to non-residents (service fees, rent, insurance) | 14 | service fees, rent, insurance premiums and similar payments with a Sri Lankan source made to non-resident persons | 2025-04-01 | IRD circulars SEC/2025/E/02 and… |
| The 14% non-resident service-fee rate is distinct from the 5% WHT/AIT on service fees to RESIDENTS (monthly payments over LKR 100,000) - do not conflate the two. | |||||
Personal income tax bands
6–36% across 5 bands · in force from 2025-04-01 · Official source: Inland Revenue (Amendment) Act, No. 2 of 2025 (certified 20 March 2025; Gazette… · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 1000000 | 6 |
| 1000000 | 1500000 | 18 |
| 1500000 | 2000000 | 24 |
| 2000000 | 2500000 | 30 |
| 2500000 | — | 36 |
Statutory social-insurance contributions
3–20% across 2 contribution branches · in force from 1981-03-01 · Official source: Employees' Provident Fund Act, No. 15 of 1958, section 10(1)(a)–(b), as amended… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| epf | Employees' Provident Fund (EPF) — සේවක අර්ථසාධක අරමුදල / ஊழியர் சேமலாப நிதியம் | 20 | 8 | 12 | percent | Total monthly earnings. "Total earnings" comprises salary, wages or fees; cost of living allowance, special living allowance and other similar allowances; payment in respect of holidays; the cash value of cooked or uncooked food supplied by the employer (value determined by the Commissioner of Labour); food allowance; and any other kind of remuneration that may be specified. It EXCLUDES overtime payments, reimbursable travelling expenses, and incentive or bonus payments. NO CEILING and no floor — the percentages run on the whole of total earnings. | LKR |
| THESE ARE STATUTORY MINIMA, NOT FIXED RATES. Both authorities say "minimum" and "at least". A collective agreement or contract of employment may set higher percentages, and where it does the higher rate is what must be remitted — an engine that hard-codes 8/12 will under-remit… | |||||||
| etf | Employees' Trust Fund (ETF) — සේවක භාරකාර අරමුදල / ஊழியர் நம்பிக்கை நிதியம் | 3 | 0 | 3 | percent | Total monthly earnings, on the same construction as the EPF: salary, wages or fees; cost of living allowance, special living allowance and other similar allowances; the cash value of cooked or uncooked food supplied by the employer, valued by the Commissioner of Labour; food allowance; any other kind of remuneration that may be specified; and payments in the form of discounts (commissions), piece-rate payments and contract-basis payments. No ceiling and no floor. | LKR |
| THE FUND EVERYONE FORGETS, AND IT IS EMPLOYER-ONLY BY EXPRESS PROHIBITION. The ETF Board states in terms that the 3 % is "not to be deducted from the employee's monthly salary / wages". Total statutory payroll cost in Sri Lanka is therefore 8 % employee + 15 % employer = 23 %… | |||||||
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Compare each figure with the other Asian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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