1. Rates for the deduction of tax from monthly regular profits, Lump-sum payments or cumulative profits from employment
2. Rates for the deduction of tax from Tax on Tax -Table 2
Tax on tax rate in respect of all categories of employees on monthly tax
1. Regular profits from employment
2. Lump-sum payments
3. Once-and-for-all payments (Terminal Benefits)
4. Payment received by non-citizens in Sri Lanka.
5. Where the monthly regular profits is less than LKR 100,000 but the cumulative profits from employment up to any month in the year of assessment exceeds LKR 1,200,000.
6. Tax on Tax Table
Table 06
Tax on tax rate of all categories of employees.
Tax on Tax rates applicable for Lump-sum-payments (e.g. Bonus etc.)
Tax on tax rates applicable for Tax Table 07
7.For an employee who has not furnished a Primary Employment Declaration, or who has more than one employment