WHT rates effective from 01.04.2025

WHT Calculator

Work out the withholding tax to deduct from a payment, across every rate in the IRD schedule.

LKR

Paid to a resident individual who is not an employee — an independent doctor, engineer, accountant, lawyer, software developer or similar, plus teaching, examining, and insurance or sales commission. Withheld on the full payment once the calendar month total exceeds Rs. 100,000.

WHT due at 5%

Rs. 0.00

Payee receives

Rs. 0.00

These figures are an estimate based on the WHT rates in IRD Circular SEC/2022/E/03 and do not account for every relief or deduction. Talk to us before relying on them for a filing.