Services
How we help with property matters
Deeds of transfer (sale)
Deeds of gift
Mortgage bonds and security documentation
Lease and rental agreements
Title investigation and due diligence
Registration of deeds at the Land Registry
Tool
Sri Lanka Stamp Duty Calculator
Estimate the stamp duty payable on common property instruments.
Stamp duty payable
Rs. 0.00
Enter an amount to see the estimate.
| Instrument | Rate | Authority |
|---|---|---|
| Deed of Transfer (Sale) | 3% on first Rs. 100,000; 4% on the balance | Provincial Council |
| Deed of Gift | 3% on first Rs. 50,000; 2% on the balance | Provincial Council |
| Mortgage | Rs. 1 per Rs. 1,000 or part thereof (0.1%) | Commissioner General of Inland Revenue |
| Lease | Rs. 20 per Rs. 1,000 or part thereof (2%) | Commissioner General of Inland Revenue |
Important notes
- Transfer duty is payable on the higher of the price or the market value assessed by the Provincial Revenue Department.
- Provincial rates can vary by province. Confirm with the relevant Provincial Revenue Department.
- Central duty rates are set by Inland Revenue Department gazettes under the Stamp Duty (Special Provisions) Act No. 12 of 2006, as amended. Exemptions apply under separate gazettes.
- Duty on mortgages and leases of immovable property is paid at a prescribed bank and the certificate is attached to the instrument.
This calculator provides an estimate for general information only and is not legal advice. Rates are subject to change by gazette. Verify with the Inland Revenue Department or the relevant Provincial Council before execution.
Last updated: 27 October 2026