VAT & SSCL Calculator Sri Lanka

Estimate VAT, SSCL, customer price if VAT is added, and whether your turnover may be close to the basic registration threshold.

Enter your turnover details

Enter sales or turnover before VAT, claimable input VAT, SSCL category, and registration status. The calculator updates instantly while you type.

Calculation period Most VAT and SSCL checks are easier by quarter or year.

Taxable sales / turnover before VAT ≈ LKR 20.00 million Enter sales before adding VAT. Do not include VAT collected from customers.

Input VAT paid on business purchases ≈ LKR 1.00 million Optional. VAT paid on purchases may reduce VAT payable, if claimable.

SSCL business category SSCL is calculated on “liable turnover,” which is not always the full sales amount.

Already VAT / SSCL registered? If already registered, the calculator focuses on estimated tax payable.

Turnover enteredLKR 20,000,000≈ LKR 20.00 million

VAT rate used18.00%Standard VAT rate estimate

VAT collected from customersLKR 3,600,000≈ LKR 3.60 million

Input VAT claimedLKR 1,000,000Amount entered by user

Estimated VAT payableLKR 2,600,000≈ LKR 2.60 million

SSCL liable turnoverLKR 20,000,000Service business — 100% of turnover

Estimated SSCL payableLKR 500,000≈ LKR 0.50 million

Total VAT + SSCLLKR 3,100,000≈ LKR 3.10 million

VAT threshold statusAlready registered / check filingBasic registration threshold estimate

SSCL threshold statusAlready registered / check filingBasic registration threshold estimate

Customer price if VAT addedLKR 23,600,000≈ LKR 23.60 million

Annualized turnover checkLKR 80,000,000≈ LKR 80.00 million

You selected already registered. This calculator focuses on estimated VAT and SSCL payable. Estimated VAT payable is LKR 2,600,000 and estimated SSCL payable is LKR 500,000.

VAT and SSCL can have exemptions, special rules, import rules, financial-service rules, and industry-specific treatments. Confirm with IRD or a tax professional before filing or charging customers.

Calculation breakdown

This table updates instantly while you type. If JavaScript is blocked, it updates after you click Calculate.

Calculation step	Formula / basis	Estimated amount
Calculation period	Selected by user	Quarter / 3 months
Turnover entered	Sales / turnover before VAT	LKR 20,000,000
Annualized turnover check	Quarterly turnover checked against LKR 15 million per quarter	LKR 80,000,000
VAT rate used	Standard VAT rate	18.00%
VAT collected from customers	Turnover × 18%	LKR 3,600,000
Input VAT claimed	Amount entered by user	LKR 1,000,000
Estimated VAT payable	VAT collected minus claimable input VAT	LKR 2,600,000
SSCL category	Service business — 100% of turnover	100% of turnover
SSCL liable turnover	Turnover × SSCL liable percentage	LKR 20,000,000
SSCL rate used	Standard SSCL rate	2.50%
Estimated SSCL payable	SSCL liable turnover × 2.5%	LKR 500,000
Total VAT + SSCL	Estimated VAT payable + estimated SSCL payable	LKR 3,100,000
Threshold status	Basic registration threshold estimate	Already registered / check filing

Understanding VAT & SSCL

What is VAT?

VAT means Value Added Tax. In simple terms, it is tax added to taxable sales. A VAT-registered business usually collects VAT from customers and may deduct claimable input VAT paid on business purchases.

What is SSCL?

SSCL means Social Security Contribution Levy. It is another levy charged on certain business turnover. Unlike income tax, it is not based on profit. It is based on turnover or liable turnover.

Why are VAT and SSCL different?

VAT is usually calculated on taxable sales and reduced by claimable input VAT. SSCL is calculated separately on liable turnover, and the liable turnover percentage depends on the business category.

Formula used

VAT Collected = Taxable Turnover × 18%
VAT Payable = VAT Collected − Claimable Input VAT
SSCL Liable Turnover = Turnover × Category Percentage
SSCL Payable = SSCL Liable Turnover × 2.5%
Total Estimate = VAT Payable + SSCL Payable

Educational estimate only. This calculator does not replace IRD registration guidance, VAT return filing, SSCL return filing, accounting advice, legal advice, or professional tax advice.

Source note: This calculator uses the standard VAT rate, VAT threshold, SSCL rate, SSCL threshold, and SSCL liable-turnover percentages available from Inland Revenue Department of Sri Lanka guidance.