In force Digital services
Sri Lanka — Digital services VAT 18 percent
This page records one dated change. For the rules in Sri Lanka as they stand today, see the Sri Lanka guide →
- Jurisdiction
- 🇱🇰 Sri Lanka
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Effective
- 1 July 2026
- Verified
- Corroborated against official id · high confidence
From 1 July 2026 Sri Lanka applies 18% VAT to digital services supplied by non-resident providers to local consumers (after two earlier postponements); a non-resident provider must register once its supplies exceed LKR 36 million in any 12 months or LKR 9 million in a taxable period. The same amendments raise VAT on financial services from 18% to 20.5% and lower the general VAT registration threshold to the LKR 36 million / LKR 9 million levels. The standard VAT rate stays at 18%.