Stamp Duty (SD)

Do you have a question on Stamp Duty?

  • Ask a question and get answers online from panel of Chartered Accountants
  • Discuss with a Chartered Accountant on the phone for 15 minutes

Ask a question online Discuss with a Chartered Accountant

Stamp duty ordinance was enacted in Sri Lanka in 1909. Thereafter in 1982 Parliament enacted No. 43 of Stamp Duty Act to provide for the i​​mposition of stamp duty on instruments and documents and for matter​s connected therewith or incidental thereto.

Stamp Duties on immovable property and certain movable properties were devolved to the Provincial Councils by the 13th Amendment to the Constitution and stamp duties administered by the central government was suspended with effect from 1st May 2002. The government reintroduced stamp duty and enacted Stamp Duty (Special Provisions) Act No. 12 of 2006.

Rates of Stamp Duty and exempted instruments were published by subsequent Gazette Notifications.

"TAX ALERT" To Register Type "REG TAX" send to 77000 through Dialog | Mobitel | Hutch | Airtel