Sri Lanka Gem & Jewellery License Fee Calculator

Every gem-trade licence in Sri Lanka is issued by the National Gem & Jewellery Authority (NGJA) under the Gem and Jewellery Authority Act, No. 50 of 1993. Unlike income tax, there is no formula or bracket maths here — the government fee is simply the sum of the fee lines the NGJA gazettes for each licence class. This calculator reads those published figures and adds them up for you:

Total = Application fee + Registration/Initial fee + Licence fee (+ VAT + SSCL)

The lines that apply depend on the licence you pick:

• Gem mining licence. A new hand-pit licence is Rs 800 application + Rs 1,500 single-owner registration + Rs 8,000 ordinary-mine fee. A refundable Rs 10,000 guarantee deposit per mine is held until the pit is closed and rehabilitated, so it is shown separately, not in the total. Mechanised mining needs an Excavation Engineer recommendation and an extra NGJA-assessed permit fee.
• Gem dealer licence. Priced by the maximum value of gem stock you hold during the year — a nine-step schedule from Rs 5,000 at a Rs 500,000 ceiling up to Rs 500,000 above Rs 100,000,000. This is also the licence exporters must hold.
• Lapidary (gem cutting) licence. Rs 1,000 covers the first 10 cutting machines; each machine beyond 10 adds Rs 100.
• Jewellery industrialist registration.A flat Rs 5,000 certificate; the registered patronage (maker's) mark stays valid for 10 years.
• Export. No separate flat licence — you use the dealer licence, then pay a value-based export service fee at shipment.

The NGJA notes its fees as “+ Tax”. Sri Lanka charges the Social Security Contribution Levy (SSCL) at 2.5% and then Value Added Tax (VAT) at 18% on the levy-inclusive value, so the combined statutory levy is 20.95% of the fee. This tool verifies that levy two ways — a sequential SSCL-then-VAT calculation and a single combined factor — which always agree to the rupee. The NGJA cashier may quote a slightly different bundled total because it can also include optional same-day service, colour cards and stamp duty.

“From” is the lowest applicable government fee before VAT/SSCL. Dealer and export fees rise with declared stock value.

• NGJA — Gem Dealer Licence process & stock-value fee tiers
• NGJA — Gem Mining Licence process, fees & guarantee deposit
• NGJA — Lapidary (Gem Cutting) Licence fees
• NGJA — Jewellery Industrialist Registration
• Gazette Extraordinary No. 2165/2 (02.03.2020) — NGJA fee schedule
• EDB Sri Lanka — Gem & Jewellery export procedure

Fees were last cross-checked against the NGJA's published business-service pages on 2026-07-01. The NGJA gazettes fees periodically — always confirm the current figure with your regional NGJA office before paying. Found an out-of-date rate? Email me and I'll update it.