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20 July, 2017
Sri Lankan government has moved away from granting tax concessions and concessionary tax rates for foreign investors. Substantial capital allowances will be granted to encourage investment. An outline of the enhanced capital allowances and the applicable investment criteria are set out below.
斯里兰卡政府已取消对外国投资者税收和税率的优惠。将给予大量资本配额鼓励投资。增加资本配额和适用投资准则如下：
| Sector（部门） | Previous tax rate （以前税率） |
| Construction of a port or airport in with an investment exceeding US$ 2,000Mn (in assets other than land and intangible assets)
建设投资超过20亿的港口或机场（除土地或无形资产以外的资产 |
100% capital allowance
100%资本配额 |
| Investment between US$ 3Mn and US$5Mn (made in fixed assets other than land and intangible assets) in the Northern Province of Sri Lanka and which generates a minimum of 250 new employment opportunities
在斯里兰卡北部省投资300万美金至500万美金（除土地和无形资产以外的固定资产），至少产生250个新的就业机会 |
200% capital allowance
200%资本配额 |
| Investment between US$ 5Mn and US$50Mn (made in fixed assets other than land and intangible assets) in the Northern Province of Sri Lanka and which generates a minimum of 350 new employment opportunities
在斯里兰卡北部省投资500万美金至5000万美金（除土地和无形资产以外的固定资产），至少产生350个新的就业机会 |
200% capital allowance and tax credit of 5% of the investment up to a maximum tax payable on the 2nd year of commercial operations
商业经营第二年，给予200%的资本配额及将投资额的5%的税收抵免为最高应纳税额 |
| Investment between US$3Mn and US$5Mn (in assets other than land and intangible assets) in areas other than Northern Province and which employs a minimum of 250 employees
在斯里兰卡北部省以外地区投资300万美金至500万美金（除土地和无形资产以外的资产 ），至少可雇佣250名员工 |
100% capital allowance
100%资本配额 |
| Investment between US$5Mn and US$50Mn (in assets other than land and intangible assets) in areas other than Northern Province and which employs a minimum of 350 employees
在斯里兰卡北部省以外地区投资500万美金至5000万美金（除土地和无形资产以外的资产），至少可雇佣350名员工 |
100% capital allowance and tax credit of 5% of the investment up to a maximum tax payable on the 2nd year of commercial operations
商业经营第二年，给予100%的资本配额及将投资额的5%的税收抵免为最高应纳税额 |
| Investment exceeding US$ 50Mn (made in fixed assets other than land and intangible assets)
投资超过5000万美金（除土地和无形资产以外的固定资产） |
100% capital allowance and tax credit of 5% of the investment up to a maximum tax payable on the 2nd year of commercial operations
商业经营第二年年，给予100%的资本配额及将投资额的5%的税收抵免为最高应纳税额 |
| Investment exceeding US$ 150Mn (made in fixed assets other than land and intangible assets)
投资超过1.5亿美金（除土地和无形资产以外的固定资产） |
100% capital allowance and tax credit of 5% of the investment up to a maximum tax payable on the 2nd year of commercial operations
商业经营第二年，给予100%的资本配额及将投资额 的5%的税收抵免为最高应纳税额 |
Investment exceeding US$2,000Mn (made in fixed assets other than land and intangible assets) would be eligible to obtain an exemption on withholding on dividends to non-residents and on employment taxes applicable for expatriate employees (up to a maximum of 20 expatriate employees).
投资超过20亿美元（除土地和无形资产以外的固定资产），将有资格获得非居民的预扣股息和适用于驻外职员的就业税的豁免
For further information, please contact:
Savantha De Saram, Partner, D.L.&F. De Saram.
savantha@desaram.com
