Sri Lanka Stamp Duty Calculator — 2026

Stamp duty in Sri Lanka is governed by two parallel regimes. The central regime lives in the Stamp Duty (Special Provisions) Act No. 12 of 2006 and its detailed schedule under Gazette Extraordinary No. 1465/19 of 5 October 2006 — this is where lease, mortgage, promissory-note, hire-purchase, affidavit, power-of-attorney and receipt duties are defined. The provincial regime devolved the duty on transfers of immovable property to the nine Provincial Councils under List I, Item 36 of the 13th Amendment, so property transfer duty is collected by Provincial Council statutes such as Western Province Statute No. 6 of 2017.

The calculator dispatches on the instrument you pick and applies the rule directly from those sources:

• Property transfer. Duty = 4% × consideration. All nine provinces currently apply this rate. Where the assessed value is higher than the consideration, duty is on the assessed value.
• Lease or hire of property. Duty = 1% × (total rent over term + premium), where total rent is monthly rent × the lease term in months.
• Mortgage bond / hypothecation. Duty = 0.1% × secured amount (Rs 1 per Rs 1,000).
• Promissory note. Duty = 0.1% × principal (Rs 1 per Rs 1,000). Unstamped notes are not admissible in court.
• Hire-purchase agreement. Duty = 0.5% × amount financed (Rs 5 per Rs 1,000).
• Affidavit. Flat Rs 50 per document.
• Power of attorney. Flat Rs 100 per document.
• Receipt. Flat Rs 25 per receipt, only when the amount acknowledged is Rs 25,000 or more.

Each calculation is reconciled with the Gazette's “Rs X per Rs 1,000” formulation as a cross-check — for example, a Rs 22,500,000 transfer at 4% can be expressed as (22,500,000 / 1,000) × Rs 40 = Rs 900,000. The two forms produce the same answer to the rupee and the calculator surfaces both so you can verify the figure against the schedule directly.

• IRD — Stamp Duty (type-of-tax page)
• IRD — Acts list (Stamp Duty Special Provisions Act No. 12 of 2006 and amendments)
• Inland Revenue Department of Sri Lanka — official site
• 13th Amendment to the Constitution — Provincial Council List, Item 36 (devolved stamp duty on transfers)

Rates and schedule entries were last cross-checked against the IRD page and Gazette 1465/19 on 2026-05-12. The page is reviewed when any Gazette amendment or Provincial Council statute changes a rate. Out of scope for v1: foreign-buyer surcharge under the Land (Restrictions on Alienation) Act, share certificate / debenture duties, and statutory exemptions for specific transfers between relatives — please confirm those with the IRD or your notary.