Sri Lanka VAT, SSCL & WHT Calculator
Complete multi-tier invoice tax calculation for Sri Lanka. Includes 18% standard VAT, 2.5% Social Security Contribution Levy (SSCL cascading model), and statutory Withholding Tax (WHT/AIT).
Invoice & Service Specifications
Net quotation or value of goods / professional services
Commercial Invoice Settlement
Total payable on official IRD Tax Invoice
Tax Architecture in Sri Lanka (2024-2025 Amendments)
Corporate transactions and vendor billings in Sri Lanka are governed by three primary indirect and direct tax statutes:
| Tax Head | Governing Act | Current Rate | Effective Date | Registration Threshold |
|---|---|---|---|---|
| VAT | Value Added Tax Act No. 14 of 2002 | 18% | Jan 1, 2024 | LKR 60 Million / year (LKR 15M / quarter) |
| SSCL | Social Security Contribution Levy Act No. 25 of 2022 | 2.5% | Oct 1, 2022 | LKR 120 Million / year (LKR 30M / quarter) |
| WHT (AIT) | Inland Revenue Act No. 24 of 2017 | 5% - 14% | Jan 1, 2023 | Payments > LKR 100,000 / month |
How Does SSCL & VAT Interlock?
Under Section 4 of the Social Security Contribution Levy Act, SSCL is levied at 2.5% on the liable turnover. When computing VAT under Section 5 of the VAT Act, the value of the supply on which VAT is charged includes any levy or tax imposed prior to VAT. Consequently, VAT (18%) is applied on (Base Value + SSCL).
📊 Sri Lankan Statutory Comparative Matrix (IRD, CBSL & Legal Breakdown)
| Statutory Heading / Obligation | Calculated Amount |
|---|---|
| Primary Settlement / Net Amount | LKR 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Sri Lankan Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.