Kanthoruwa

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Withholding tax (WHT) calculator

Calculate WHT deducted from interest, dividends, rent, service fees, and other payments using current IRD rates.

Payment typeRate

Interest / deposit interest

Interest and discount on deposits, treasury bills/bonds, and corporate debt securities.

5%

Dividends

Dividends distributed by a resident company.

15%

Rent

Rent paid to a resident person for land or a building.

10%

Service / specified fee

Service fees, commissions, and other specified fees paid to a resident individual outside employment.

5%

Lottery / betting winnings

Winnings from a lottery, betting, or gambling.

10%

Rates reflect the standard WHT rates under the Inland Revenue Act for payments to resident individuals with a valid TIN. Some payments may qualify for exemptions or a different rate depending on the payee's status. For estimation only — confirm against the IRD withholding tax page.