Payments made to non-citizen employees

Table 04 - Rates for the deduction of tax from payments made to non-citizen employees

In case of employees who are non-citizens in Sri Lanka please apply the following tax table for the deduction of tax for their regular profits from employment s if they are residents in Sri Lanka in terms of provisions made in the Inland Revenue Act.

The remunerations of employees who are non-residents and non-citizens in Sri Lanka for the current year of Assessment.

Residents Non-residents

Enter monthly remuneration