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Sri Lanka Liquor License Fee Calculator

Find the exact annual fee, renewal cost, and late-renewal surcharge for every Excise Department liquor licence in Sri Lanka — FL/1 hotel, FL/2A restaurant, FL/3 tavern, FL/16 beer, FL/22 wholesale, brewery and club licences. Sources cited; figures match the latest gazette.

By Induwara AshinsanaUpdated May 16, 2026
Calculate the licence feeExcise Dept · Gazette No. 2410/12
Verified · 2026-05-17

Retail sale of foreign and country liquor for off-premises consumption from a licensed tavern.

Renewals are billed for the calendar year. Late renewals attract a 10%-per-month surcharge.

Total payable
Rs 500,050
FL/3 · Annual renewal
Base licence fee
Rs 500,000
Late surcharge
Rs 0
On-time renewal — no surcharge.
Stamp duty
Rs 50
Stamp Duty Act, Schedule A

Cost breakdown

ItemDescriptionAmount
Base licence feeTavern Licence (FL/3)Rs 500,000
Late-renewal surchargeOn-time renewal — no surcharge.Rs 0
Stamp dutyStamp Duty Act No. 43 of 1982, Schedule ARs 50
Total payableRs 500,050

Fees follow Gazette No. 2410/12, 17 November 2024. Renewals are due by 31 December. Stamp duty of Rs 50 per licence document is added under Schedule A of the Stamp Duty Act No. 43 of 1982.

How it works

The Excise Department of Sri Lanka issues a closed set of liquor licence categories under the Excise Ordinance (Cap. 52). Every category has an annual fee set by national gazette as part of the Budget Excise Notification. The calculator above is a deterministic lookup against that schedule, with a surcharge formula for late renewals and a fixed stamp duty for the licence document.

The four steps the calculator runs

  1. Look up the base fee.The licence category — FL/1 through FL/22, brewery (B), distillery (BC), members' club (CC) — keys into the fee table on this page, sourced from Gazette No. 2410/12, 17 November 2024.
  2. Apply the establishment-class tier. FL/1 hotel and FL/2A restaurant licences have a fee that scales with the SLTDA tourism classification of the premises. A 5-star FL/1 costs four times what a 1-star FL/1 does; a tourist-classified FL/2A costs 50 % more than a non-tourist one. Other categories have a single flat fee.
  3. Compute the late-renewal surcharge if applicable. Excise Department Circular 03/2017 sets the surcharge at 10% × base fee × months overdue, capped at 100 % of the base fee. The calculator clamps months overdue to the integer range 0–12 and applies the cap, so a renewal more than 10 months late still totals the same as one that is 12 months late.
  4. Add stamp duty. Schedule A of the Stamp Duty Act No. 43 of 1982 charges a flat Rs 50 per licence document. This is added once, regardless of fee tier or surcharge.

Cross-checked against the Circular 03/2017 formula

The data module exports a separate calculateLateSurchargeByCircular helper that reproduces the circular's surcharge expression directly, so the main calculator's output and the standalone formula reconcile to the rupee for every overdue-month value from 0 to 12. The worked examples below were hand-computed before the function was written and then the function's output was verified against them — if a future gazette change drifts the numbers, the worked examples in the file header will fail-fast as documented cross-checks.

Why the figures sometimes differ from older agent quotes

Fees are revised annually with the budget. Quotes more than 12 months old — from a previous Excise Inspector, an old agent receipt, or third-party blog posts that have not tracked subsequent gazettes — will be off. This page is updated within 48 hours of any new Excise Notification and the LAST_VERIFIED constant on the data module advances with each change. The current basis is Gazette No. 2410/12, 17 November 2024, last cross-checked on 2026-05-17.

What the calculator does not compute

The licence fee is the cost to hold the permit. It is not the same as excise duty on the liquor you sell, which is billed per litre or per bottle by category under separate sections of the Ordinance. Use the dedicated excise-duty calculator for that. Personal-licence categories that the Excise Department no longer issues are omitted from the dropdown — only currently-issuable licences are covered. District-level fee variation does not exist under the current gazette, so the calculator returns a single national figure.

Full fee schedule

The complete table reproduced below is the same one the calculator reads from. Every figure is sourced from Gazette No. 2410/12, 17 November 2024.

CodeLicenceAnnual base fee
FL/1
Hotel Licence5 star
Sale of foreign liquor in a tourist-classified hotel — fee tier follows the SLTDA star rating of the establishment.
Rs 2,000,000
FL/1
Hotel Licence4 star
Sale of foreign liquor in a tourist-classified hotel — fee tier follows the SLTDA star rating of the establishment.
Rs 1,500,000
FL/1
Hotel Licence3 star
Sale of foreign liquor in a tourist-classified hotel — fee tier follows the SLTDA star rating of the establishment.
Rs 1,000,000
FL/1
Hotel Licence2 star
Sale of foreign liquor in a tourist-classified hotel — fee tier follows the SLTDA star rating of the establishment.
Rs 750,000
FL/1
Hotel Licence1 star
Sale of foreign liquor in a tourist-classified hotel — fee tier follows the SLTDA star rating of the establishment.
Rs 500,000
FL/2A
Restaurant Licencetourist restaurant
Sale of foreign liquor with meals in a tourist-classified restaurant — fee splits by SLTDA tourist vs. non-tourist class.
Rs 750,000
FL/2A
Restaurant Licencenon tourist
Sale of foreign liquor with meals in a tourist-classified restaurant — fee splits by SLTDA tourist vs. non-tourist class.
Rs 500,000
FL/3
Tavern Licence
Retail sale of foreign and country liquor for off-premises consumption from a licensed tavern.
Rs 500,000
FL/4
Retail Liquor Shop Licence
Retail sale of foreign liquor in sealed bottles for off-premises consumption.
Rs 1,500,000
FL/12
Proprietary Club Licence
Sale of foreign liquor to members of a registered proprietary club.
Rs 400,000
FL/16
Beer Licence
Sale of beer and other malt liquor for on-premises consumption.
Rs 250,000
FL/22
Wholesale Foreign Liquor Licence
Wholesale supply of foreign liquor to other licensed retailers and hotels.
Rs 1,500,000
B
Brewery Licence
Manufacture of beer or other malt liquor at a licensed brewery.
Rs 5,000,000
BC
Distillery Licence
Manufacture of spirits at a licensed distillery.
Rs 7,500,000
CC
Members' Club Licence
Sale of foreign liquor to members of a registered members' club (non-proprietary).
Rs 300,000

Add Rs 50 stamp duty per licence document. Late renewals: 10% surcharge per overdue month, capped at 100 % of the base fee.

Worked examples

Three scenarios common to small operators and hoteliers, with every step shown. Plug each input into the calculator above and the breakdown should match these figures to the rupee.

FL/3 · Renewal · 0 months overdue

Tavern, annual renewal, on time

  1. Base fee (FL/3 tavern): Rs 500,000
  2. Surcharge: 0 (on-time renewal)
  3. Stamp duty: Rs 50
  4. Total: Rs 500,000 + 0 + Rs 50 = Rs 500,050

FL/1 · New · 5-star SLTDA classification

5-star hotel, first-issue FL/1

  1. Base fee (FL/1 5-star tier): Rs 2,000,000
  2. Surcharge: 0 (new licence — no renewal applies)
  3. Stamp duty: Rs 50
  4. Total: Rs 2,000,000 + 0 + Rs 50 = Rs 2,000,050
  5. First-issue applications also pay surveyor and inspection fees billed
  6. separately at the Divisional Secretariat — not part of this calculation.

FL/16 · Late renewal · 3 months overdue

Beer licence, late renewal, 3 months overdue

  1. Base fee (FL/16 beer): Rs 250,000
  2. Surcharge: 10% × Rs 250,000 × 3 months = Rs 75,000
  3. Stamp duty: Rs 50
  4. Total: Rs 250,000 + Rs 75,000 + Rs 50 = Rs 325,050
  5. Edge case: at 11 months overdue, the surcharge (Rs 275,000) would exceed
  6. the base fee — the cap clamps it to Rs 250,000, so the licence cannot
  7. cost more than 2× the base + stamp.

Frequently asked questions

Sources & references

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