Enacted Rate change

Sri Lanka — Financial services rate increase

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
Rate change
Status
Enacted
Effective
1 July 2026
Verified
Corroborated against official id · high confidence
The change

Sri Lanka VAT (Amendment) Bill No. 31, gazetted 29 April 2026, raises the VAT rate on financial services from 18% to 20.5% effective 1 July 2026 for banks and financial institutions, consolidating the previous 18% VAT and the 2.5% Social Security Contribution Levy into a single 20.5% VAT rate. The general 18% VAT rate on all other supplies is unchanged.

Sources

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