5 July, 2017
Corporate Income Tax rates （企业所得税税率）
| Sector （部门） | Previous tax rate （以前税率） | New tax rate （新税率） |
| Agriculture （农业）
Education （教育） |
10%
|
14%
|
| SMEs （中小企业）
Export of goods and services （商品出口和服务） |
12% | 14% |
| Provision of information technology services （提供信息技术服务） | 28% | 14% |
| Other sectors (including banking and finance, insurance, leasing, trade etc.)
其他部门（包括银行和金融，保险，租赁，贸易等 |
28% | 28% |
| Betting & gaming, liquor and tobacco
赌博和博彩，酒水和烟草 |
40% | 40% |
Withholding taxes 预提税率
| Previous 以前 | New 新 | |
| Dividends 股息 | 10% | 14% |
| Royalty | 20% | 14% |
| Interest 利率 | 20% | 14% |
| Management fee 管理费 | 20% | 14% |
| Technical service fee
技术服务费 |
20% | 14% |
| Insurance premium 保险费 | – | 14% |
| Specified fees 指定费用 | – | 5% (if fees exceed LKR 50,000) 5%（如果费用超过5万卢比） |
| Rent paid to resident person 支付租金给居民 | – | 10% |
Withholding on Interest income 预提利息收入
| Previous 以前 | New 新的 | |
| For Charitable institutions & Partnerships
慈善机构与合伙关系 |
2.5% | 5% |
| Senior citizens
老年人 |
Exempt 豁免 | Up to LKR 1.5Mn (approx. US$9870) p.a. exempt. 5% thereafter 豁免高达150万卢比 （合约9870美金） 之后5% |
| Individuals 个人 | 2.5% | 5% |
| Companies 企业 | 8% | No change （没有改变 |
For further information, please contact:
Savantha De Saram, Partner, D.L.&F. De Saram.
savantha@desaram.com
