Sinhala (Sri Lanka)Tamil-Sri Lanka
Sinhala
Sinhala
   
Text Size

Luxuries Tax

Luxury, Semi Luxury and Dual Purpose Semi Luxury Taxes

  • These taxes are charged with effect from the  tax year 1995/96(Year ending 31.03.1996) in accordance to the Act no 16 of 1995 ammended by the Act no 04 of 1999.
  • The first installment of these taxes are charged with the first registration of the vehicle by the Department of Motor Traffic from 03 May 2010.
  • The remaining Installments will be charged by the Insuring entity when obtaining the annual insurance cover and will be sent to the Treasury.
  • These taxes are charged based on the date of registration of the vehicle and for the late payments there will be a penalty charge of 50%.
  • Line Ministries and Departments, Ministries of Provincial Councils  and departments, United Nations and all its agencies, All Diplomatic Missions and Gazzetted International Organizations are excempted from these taxes.
  • Station Wagons,4 Wheel Drives and SUVs (Sports Utility Vehicle)  are classified under the category Jeeps subjected to Semi Luxury Taxes.

 

Luxury Tax

Semi Luxury Tax

Semi Luxury Tax (Dual Purpose)

Diesel Motor Cars exceeding 2500 cc

and

Petrol Motor Cars exceeding 2000 cc

Diesel Motor Cars from 2201 to 2500 or Deisel Jeeps exceeding 2200 cc

and

Petrol Cars from 1801 to 2000 cc or Petrol Jeeps exceeding 1800 cc

Diesel Cabs exceeding 2200 cc

and  

Petrol Cabs exceeding 1800 cc

Year

Tax (Rs.)

Year

Tax (Rs.)

Year

Tax (Rs.)

 

From 1995.04.01

From 2011.01.01

From 2011.11.22

 

From 1995.04.01

From 2011.01.01

From 2011.11.22

 

From 1995.04.01

From 2011.01.01

From 2011.11.22

1
2
3
4
5
6
7

50,000.00
45,000.00
40,000.00
35,000.00
30,000.00
25,000.00
20,000.00

100,000.00
78,750.00
68,000.00
57,750.00
48,000.00
38,750.00
30,000.00

150,000.00
100,000.00
75,000.00
60,000.00
50,000.00 40,000.00
30,000.00

1
2
3
4
5
6
7

25,000.00
22,500.00
20,000.00
17,500.00
15,000.00
12,500.00
10,000.00

50,000.00
39,375.00
34,000.00
28,875.00
24,000.00
19,375.00
15,000.00

60,000.00
50,000.00
40,000.00
30,000.00
25,000.00
20,000.00
15,000.00

1
2
3
4
5
6
7

10,000.00
9,000.00
8,000.00
7,000.00 6,000.00
5,000.00
4,000.00

20,000.00
15,750.00
13,600.00
11,550.00 9,600.00
7,750.00
6,000.00

40,000.00
25,000.00
20,000.00
12,000.00 10,000.00
8,000.00
6,000.00

News and Events

  • 1
  • 2
  • 3
Exemption from VET certificate Electrical vehicles and Hybrid vehicle are exempted from the requirement of Vehicle Emission Testing Certificate at the time of obtaining annual revenue licence. Read more
New Charges for Advanced Vehicle Number Reservation Advance vehicle number reservation fees have been revised from 20 May 2011. Rs.50,000 Rs.60,000 and Rs.70,000 will be charged to reserve a number in advance with in the l... Read more
Charges Revision for Motor Vehicle Registration Motor Vehicle Registration charges have been revised with effect from 1 October 2011. Please see the Motor Traffic (fees) Regulations, 2011 in the Gazettes page in Downlo... Read more