Dividend Tax Calculator
Enter the gross dividend amount and instantly see the 15% withholding tax and net payout to the shareholder.
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Dividend tax FAQs
What is the dividend WHT rate in Sri Lanka?
Dividends paid by a resident company to a resident individual are subject to a 15% final withholding tax under the Inland Revenue Act No. 24 of 2017, as amended by Act No. 45 of 2022, on dividends paid from 1 January 2023.
Is dividend WHT a final tax?
Yes, for a resident individual. The 15% WHT on dividends is a final withholding payment: the dividend is listed in the return (Schedule 6A) but not added to taxable income, and the tax withheld is not claimed as a credit.
Do non-residents pay a different rate?
Non-resident shareholders may benefit from reduced rates under double taxation agreements (DTAs). Check the applicable treaty rate with your tax advisor.
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WinCore advises on optimal dividend policy, WHT compliance, and shareholder tax planning for Sri Lankan companies.
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- ICASL & CIMA-led delivery
- 30-day money-back guarantee
- Reply within one business day
- PDPA-conscious data handling