Sri Lanka Property Stamp Fee Calculator
Calculate stamp fees (stamp duty) for property purchases, gifts, leases and mortgages in Sri Lanka.
Calculate stamp fee
Fixed reference rate: USD 1 = LKR 300 (not live).
Stamp fee breakdown
- Estimated stamp fee
- $ 6,663.33 USD
- First $ 333.33 USD at 3%
- $ 10 USD
- Balance $ 166,333.33 USD at 4%
- $ 6,653.33 USD
- Purchase price
- $ 166,666.67 USD
- Total purchase budget
- $ 173,330 USD
Confirm the assessed value and provincial rules with your legal adviser.
How the calculation works
Purchase: 3% on the first LKR 100,000, then 4%. Gift: 3% on the first LKR 50,000, then 2%. Both charge per started LKR 100. Lease: LKR 20 per started LKR 1,000 of rent plus premium, with rent capped at 240 months. Mortgage: LKR 1 per started LKR 1,000 secured. Calculations use LKR; any applied exemption appears in the breakdown.
Worked examples
- Purchase of LKR 10,000,000: LKR 3,000 + LKR 396,000 = LKR 399,000 stamp fee.
- Lease at LKR 100,000/month for 12 months: LKR 24,000 stamp fee, with no premium or exemption.
- Gift assessed at LKR 10,000,000: LKR 1,500 + LKR 199,000 = LKR 200,500 stamp fee.
- Mortgage securing LKR 10,000,000: LKR 10,000 stamp fee before any exemption.
Sources, review and limitations
Last reviewed: .
Purchase and gift rates follow the published North Western and Sabaragamuwa sale-transfer and gift-deed schedules. Confirm local rules and assessed values with the provincial authority.
Lease rates follow Gazette 2429/39 (effective 1 April 2025). The building-rental exemption is in Gazette 1465/20, item 17: building rent up to LKR 5,000/month. It is applied automatically only without a premium; other exemptions need confirmation.
Mortgage rates follow the IRD stamp-duty schedule. Mortgage exemptions require your lender’s or legal adviser’s confirmation. Gift valuation can depend on acquisition date and improvements.
Estimates exclude deposits, rent increases and special transaction rules. Confirm your liability with a qualified Sri Lankan legal professional.