VAT & SSCL Calculator Sri Lanka

VAT & SSCL Calculator Sri Lanka

Estimate VAT, SSCL, and whether your business may be close to the registration threshold. This is for normal business turnover, not special exempt or industry-specific cases.

Enter your turnover details

Enter your sales/turnover, input VAT, and business category. This calculator estimates VAT payable, SSCL payable, and registration threshold status.

Most VAT and SSCL checks are easier by quarter or year.
Enter sales before adding VAT. Do not include VAT collected from customers.
Optional. VAT paid on purchases may reduce VAT payable, if claimable.
SSCL is charged on “liable turnover,” not always the full sales amount.
Use the first option for the current VAT threshold. The second option helps check the newer SSCL threshold from July 2026.
If already registered, the calculator focuses on estimated tax payable.
Turnover Entered LKR 0
VAT Rate Used 18%
VAT Collected from Customers LKR 0
Input VAT Claimed LKR 0
Estimated VAT Payable LKR 0
SSCL Liable Turnover LKR 0
Estimated SSCL Payable LKR 0
Total VAT + SSCL LKR 0
VAT Threshold Status –
SSCL Threshold Status –
Customer Price if VAT Added LKR 0
Enter your details and click Calculate.
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 after you click Calculate.

Calculation step Formula / basis Estimated amount
Turnover entered Sales before VAT LKR 0
VAT collected Turnover × 18% LKR 0
Input VAT claimed Amount entered by user LKR 0
Estimated VAT payable VAT collected minus input VAT LKR 0
SSCL category – –
SSCL liable turnover Turnover × SSCL liable percentage LKR 0
Estimated SSCL payable SSCL liable turnover × 2.5% LKR 0
Total estimated VAT + SSCL Estimated VAT payable + estimated SSCL payable LKR 0
Registration threshold used – –

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 VAT paid on business purchases.

What is SSCL?

SSCL means Social Security Contribution Levy. It is another tax 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

  1. VAT Collected = Taxable Turnover × 18%
  2. VAT Payable = VAT Collected − Claimable Input VAT
  3. SSCL Liable Turnover = Turnover × category percentage
  4. SSCL Payable = SSCL Liable Turnover × 2.5%
  5. Total Estimate = VAT Payable + SSCL Payable
This calculator is for educational estimates only. It does not replace IRD registration guidance, VAT return filing, SSCL return filing, accounting advice, legal advice, or professional tax advice.
Source note: VAT rate, VAT threshold, SSCL rate, and SSCL liable-turnover percentages are based on Inland Revenue Department of Sri Lanka guidance available at the time this calculator was prepared.