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Public Finance Data and Analysis
data-chart
Breakdown of government revenue by type of tax (Estimate)
0 GOVERNMENT REVENUE - ESTIMATES
1 Source: Approved Budget Estimates, Ministry of Finance
2
3 LKR Million
4 2015 2016 2017 2018 2019 2020 2021 2022
5 Revenue Code Description Estimate Estimates Estimates Estimates Estimate Estimate Estimate Estimate
6 Tax Revenue 1414000 1646000 1827000 2034000 2077000 1358000 1724000 1987000
7 10.01 Taxes on International Trade 332762 344050 397880 421000 400640 404710 531750 463040
8 10.01.01.00 Import Duties 95000 125000 165500 175000 140000 140000 180000 115000
9 10.01.02.00 Export Duties 26 50 40 40 40 110 150 140
10 10.01.03.00 Import & Export Licenses Fees 736 1000 1340 1460 1600 1600 1600 2900
11 10.01.04.00 Ports & Airports Development Levy 97000 95000 106000 115000 115000 115000 170000 175000
12 10.01.05.00 Cess Levy 57000 58000 60000 49500 54000 50000 70000 90000
13 10.01.05.01 Import Cess Levy 50000 54000 57500 47000 52000 47800 67500 86000
14 10.01.05.02 Export Cess Levy 7000 4000 2500 2500 2000 2200 2500 4000
15 10.01.07.00 Regional Infrastructure Development levy - - - - - - - -
16 10.01.08.00 Special Commodity Levy 83000 65000 65000 80000 90000 98000 110000 80000
17 10.01.99.00 Other - - - - - - - -
18 10.02 Taxes on Domestic Goods And Services 748238 973235 1068035 1214090 1243245 616435 807785 1014685
19 10.02.01.00 Value Added Tax 352000 240000 380000 550000 529000 241000 310000 424000
20 10.02.01.01 Financial Services 31000 42000 50000 65000 60000 48000 57000 86000
21 10.02.01.02 Other Services 92000 92000 105000 185000 171000 71000 93000 106000
22 10.02.01.03 Manufacturing 62000 31000 77000 90000 93000 42000 50000 72000
23 10.02.01.04 Imports 167000 75000 148000 210000 205000 80000 110000 160000
24 10.02.02.00 Goods and Services Tax - - - - - - - -
25 10.02.02.01 Services - - - - - - - -
26 10.02.02.02 Manufacturing - - - - - - - -
27 10.02.02.03 Imports - - - - - - - -
28 10.02.03.00 National Security Levy - - - - - - - -
29 10.02.03.01 Services - - - - - - -
30 10.02.03.02 Manufacturing - - - - - - - -
31 10.02.03.03 Imports - - - - - - - -
32 10.02.04.00 Excise ( Ordinance ) Duty 82000 140000 175000 125000 135000 130000 160000 180000
33 10.02.04.01 Liquor 82000 140000 175000 125000 135000 130000 160000 180000
34 10.02.05.00 Excise ( Special Provisions ) Duty 215200 416200 404000 410000 458000 225000 315000 250000
35 10.02.05.01 Cigarettes 65000 85000 105000 90000 115000 105000 130000 120000
36 10.02.05.02 Liquor - - 500 - - - - -
37 10.02.05.03 Petroleum Products 50000 40000 55000 80000 90000 65000 85000 75000
38 10.02.05.04 Motor Vehicles 92000 280000 230000 230000 240000 50000 90000 45000
39 10.02.05.05 Lottery - - 8500 -
40 10.02.05.99 Other 8200 11200 5000 10000 13000 5000 10000 10000
41 10.02.06.00 Tobacco Tax 38 35 35 40 45 35 35 35
42 10.02.07.00 Stamp Duty - - - - - - - -
43 10.02.08.00 Debits Tax - - - - - - - -
44 10.02.09.00 Turnover Tax - - - - - - - -
45 10.02.10.00 Social Responsibility Levy - - - - - - - -
46 10.02.11.00 Telecommunications Levy 38000 42000 43000 30000 25000 15000 20000 18000
47 10.02.12.00 Nation Building Tax 61000 135000 66000 87000 91000 3000 - -
48 10.02.12.01 Services 21000 55000 28000 45000 51000 2100 - -
49 10.02.12.02 Manufacturing 16000 30000 14000 17000 14000 700 - -
50 10.02.12.03 Imports 24000 50000 24000 25000 26000 200 - -
51 10.02.13.00 Teledrama, Film and Commercials Levy - - - 50 1200 400 700 600
52 10.02.14.00 Cellular Tower Levy - - - 8000 1000 1500 1550 1500
53 10.02.15.00 SMS Advertising Levy - - - 4000 3000 500 500 550
54 10.03 License Taxes & Other 11000 77015 26535 28910 48115 12855 13465 13275
55 10.03.01.00 Luxury Motor Vehicle Tax 2250 250 1500 1600 8850 1800 5000 2500
56 10.03.02.00 Transfer Tax - - 1000 - - - - -
57 10.03.03.00 Betting & Gaming Levy 1750 3000 2200 1000 3500 2500 2700 2500
58 10.03.04.00 Share Transaction Levy 2500 - - 1800 1610 1500 1800 5300
59 10.03.05.00 Construction Industry Guarantee Fund Levy 1800 - - - - - - -
60 10.03.07.00 Other Licenses 2200 73740 21793 24480 34116 7047 3957 2964
61 10.03.07.01 Pharmaceuticals, Equipment, Perfumes and Pharmacies Registration Fees 250 220 200 100 - - - -
62 10.03.07.02 Registration fees relevant to the Department of-Registrar-General's 1600 1640 1400 1500 1450 1600 1700 2000
63 10.03.07.03 Private Timber Transport 60 90 100 110 125 110 145 130
64 10.03.07.04 Tax on Sale of Motor Vehicles 60 70 70 80 80 55 50 50
65 10.03.07.05 License Taxes relevant to the My/ of Defence & Urban Development 15 15 15 25 11 20 20 22
66 10.03.07.06 License fees relevant to the Dept. of Fisheries and-Aquatic Resources 15 25 28 25 32 48 52 49
67 10.03.07.07 Levy on Rooms of Five Star Hotels - - - - - - - -
68 10.03.07.08 Company Registration Levy - 3000 1800 1500 - 130 - -
69 10.03.07.09 Vehicle Emission Levy - 4500 3500 2500 2000
70 10.03.07.10 Vehicle Entitlement Levy - 8000 1500 1650 2200 1450 1800 560
71 10.03.07.11 Debt Repayment Levy - - - 15000 28000 3400 - -
72 10.03.07.11 Financial Transaction Levy - - 8000 - -
73 10.03.07.12 Capital Gain Tax - - 5000 1800 -
74 10.03.07.11 Levy on Vehicle Valuation - 5000 - - -
75 10.03.07.99 Other 200 51180 180 190 218 138 190 153
76 10.03.08.00 Fees under the Certificate to be granted yearly to Notary Registrar of the High Court 25 25 24 15 20 5 5 4
77 10.03.09.00 Tax on the Lands Leased out to Foreigners 500 - - - - - - -
78 10.03.10.00 Migrating Tax - - 18 15 16 2 2 6
79 10.03.11.00 Remittance Fee - - - - 3 1 1 1
80 10.04 Taxes on Income & Profits 322000 251700 334550 370000 385000 324000 371000 496000
81 10.04.01.00 Corporate 131400 130200 170200 195000 183000 271000 319000 436200
82 10.04.01.01 Income Tax 116200 - 153000 160000 149000 241000 285000 425000
83 10.04.01.02 Dividend Tax 15000 14000 15000 25000 24000 18000 21000 6200
84 10.04.01.03 Remittance Tax 200 200 2200 10000 10000 12000 13000 5000
85 10.04.01.04 Sur-Tax - 2000 - - -
86 10.04.02.00 Non-Corporate 54000 44000 62000 70000 83000 23000 35000 46000
87 10.04.02.01 PAYE 40000 26000 42000 50000 65000 15000 20000 18000
88 10.04.02.99 Other 14000 18000 20000 20000 18000 8000 15000 28000
89 10.04.03.00 Withholding Tax 126600 62500 80350 45800 52000 13000 16000 12000
90 10.04.03.01 On interest 126000 62000 75000 40000 41500 - - 3000
91 10.04.03.99 On Fees & Other 600 500 5350 5800 10500 13000 16000 9000
92 10.04.04.00 Economic Service Charge 10000 15000 22000 59200 65000 16000 - -
93 10.04.05.00 Capital Gain Tax - - - - 2000 1000 1000 800
94 Non-Tax Revenue 200000 344000 212000 216000 312000 189200 260400 263500
95 20.01 Revenue From Departmental Enterprises 13170 13970 14850 16170 16870 12200 18200 18200
96 20.01.01.00 Railways 6000 6300 7200 8000 8600 5500 9000 8900
97 20.01.02.00 Postal 7000 7500 7500 8000 8000 6500 9000 9100
98 20.01.03.00 Stores Advance Account (Explosive Items) 140 120 100 100 210 130 130 130
99 20.01.04.00 Prisons Industrial and Agricultural Advance Account 30 50 50 70 60 70 70 70
100 20.02 Return on Government Assets 62100 197770 83020 65335 88000 40000 69000 60000
101 20.02.01.00 Rent 4800 143340 4170 4135 8000 13000 6000 7000
102 20.02.01.01 1 Rent on government building & housing 740 750 800 950 1400 1100 1500 1800
103 20.02.01.02 2 Rent on crown forests 25000 1800 1800 1800 2620 1500 2000 2500
104 20.02.01.03 3 Rent from land & other 60 60 70 65 80 100 100 100
105 20.02.01.04 4 Lease rental from regional Plantation Companies 1200 1200 1100 1200 1550 1500 1400 1700
106 20.02.01.05 Notional Rent income from Government Land & Building - 139230 - - -
107 20.02.01.99 5 Other rental 300 300 400 120 2350 8800 1000 900
108 20.02.02.00 Interest 8300 5850 6250 5600 10000 7000 8000 8000
109 20.02.02.01 On lending 6800 4250 4950 4300 7000 5500 6000 6200
110 1 Sri Lanka Ports Authority 1500 1100 1350 1000 1800 1450 1450 1200
111 2 National Development Bank 350 250 300 400 600 430 450 500
112 3 Development Finance Corporation of Ceylon 1350 1100 1300 1300 1600 1120 1100 900
113 4 National Water Supply & Drainage Board - - - - -
114 5 Other 3600 1800 2000 1600 3000 2500 3000 3600
115 20.02.02.99 Other 1500 1600 1300 1300 3000 1500 2000 1800
116 20.02.03.00 Profits 43750 43600 68000 50000 63900 16500 49000 38000
117 1 Banks 23000 22000 25000 26000 25400 1500 13500 9650
118 2 Telecommunication Regulatory Commission 10000 12000 16000 16000 27000 8000 25000 13000
119 3 National Insurance Trust Fund 3500 4000 4000 3500 4500 3000 3500 3350
120 4 Others 7250 5600 23000 4500 7000 4000 7000 12000
121 20.02.04.00 Dividends 5250 4980 4600 5600 6100 3500 6000 7000
122 1 Sri Lanka Telecom 850 880 800 800 900 800 1200 2000
123 2 Banks 620 600 800 800 900 400 1000 1670
124 3 Others 3780 3500 3000 4000 4300 2300 3800 3330
125 20.02.05.00 Transferring Surplus Fund from Public Enterprises - 20000 - - - - - -
126 20.03 Sale Proceeds and Charges 57430 64310 70330 79595 129730 61800 98200 90700
127 20.03.01.00 Departmental Sales 110 120 125 117 170 100 150 100
128 20.03.02.00 Administrative Fees and Charges 36620 42590 48105 58277 70205 41300 74050 38128
129 20.03.02.01 Audit fees 95 120 120 140 170 250 220 300
130 20.03.02.02 Air navigation fees - - - - - - - -
131 20.03.02.03 Fees under registration of persons Act No.32 of 1968 95 150 170 250 635 380 400 352
132 20.03.02.04 Fees of Department of Survey 143 150 340 350 420 250 400 450
133 20.03.02.05 Service charges Government Press 550 580 550 650 860 1000 1000 800
134 20.03.02.06 Fees under the Fauna & Flora Protection Ordinance 20 20 20 25 25 20 12 18
135 20.03.02.07 Fess of Passports, Visas & Dual Citizenship 9000 12000 17000 16000 19000 8000 23000 8480
136 20.03.02.08 Embarkation Levy 5900 6200 12000 17000 24500 15000 26000 11500
137 20.03.02.09 Fees of Department of Valuation 90 100 100 80 150 60 90 83
138 20.03.02.10 Fees of Registrar of Companies 120 125 100 115 250 230 240 230
139 20.03.02.11 Legal fees from corporation & statutory bodies 40 40 40 40 62 60 65 62
140 20.03.02.12 Fees recovered under the Public Contract Act 12 20 20 27 38 38 40 45
141 20.03.02.13 Examinations & other fees 230 250 300 450 350 300 325 325
142 20.03.02.14 Fees under the Motor Traffic Act & other receipts 7500 15500 9000 9800 11500 7500 12000 7400
143 20.03.02.15 Registration fees on motor vehicle transfers under the issuing motor vehicle permits on concessionary terms - - 900 100 10 6 3 3
144 20.03.02.16 Air craft rentals 250 350 300 200 220 50 120 100
145 20.03.02.17 Fee on local sale of Garments 100 120 140 150 350 150 155 164
146 20.03.02.18 Fees relevant to the Department of Agriculture 225 240 280 300 315 340 350 425
147 20.03.02.19 Fees relevant to the Botanical Gardens 450 600 700 1000 1200 550 2000 700
148 20.03.02.20 Accounting and Auditing Standards Cess Levy - - - - - - - -
149 20.03.02.21 Fees relevent to the Ministry of Petroleum Industries - 25 25 100 150 116 130 191
150 20.03.02.99 Sundries 11800 6000 6000 11500 10000 7000 7500 6500
151 20.03.03.00 Fines and Forfeits 6200 2600 10100 3700 7125 3600 5300 3862
152 20.03.03.01 Fines and Forfeits - Customs 2500 1500 1600 1600 5425 2500 4000 2562
153 20.03.03.02 Fines and Forfeits - Other 3700 1100 8500 2100 1700 1100 1300 1300
154 20.03.04.00 Public Officer's Motor Cycle Premium 3500 - - - - - - -
155 20.03.05.00 Treasury Bonds Premium - - 1000 1 880 5000 6200 14200
156 20.03.06.00 Revenue from the United Nations Peace Keeping Operations - - - 2500 3850 1800 2000 1500
157 20.03.07.00 Government Paddy Purchasing Programme 1500 1500 310
158 20.03.08.00 Revenue from Sales of Hydropower_x000D_ 1300
159 20.03.99.00 Other Receipts 11000 19000 11000 15000 47500 8500 9000 31300
160 20.04 Social Security Contributions 25500 19100 22000 26000 30000 33000 36000 38000
161 20.04.01.00 Central Government 17500 12000 14000 16000 19000 21000 23500 24500
162 20.04.02.00 Provincial Councils 8000 7100 8000 10000 11000 12000 12500 13500
163 20.05 Current Transfers 27200 14500 7500 12000 19000 27000 23600 37100
164 20.05.01.00 Central Bank Profits 25000 12000 5000 10000 15000 24000 20000 25000
165 20.05.99.00 National Lotteries Board and Other transfers 2200 2500 2500 2000 4000 3000 3600 12100
166 20.06 Capital Revenue 14600 14350 14300 16900 28400 15200 15400 19500
167 20.06.01.00 Divestiture Proceeds - - - - - - - -
168 20.06.02.00 Sale of Capital Assets 300 350 300 100 400 200 400 500
169 20.06.02.01 Vehicles - - - - 350 175 300 375
170 20.06.02.02 Other - - - - 50 25 100 125
171 20.06.03.00 Domestic Capital Transfers - - - - - - - -
172 20.06.04.00 Recovery of Loans 14300 14000 14000 16800 28000 15000 15000 19000
173 1 Sri Lanka Ports Authority 5800 5500 5500 5000 6400 6200 6000 5000
174 2 National Development Bank 500 500 500 600 800 300 300 600
175 3 Development Finance Corporation of Ceylon 2000 2000 2000 2700 3000 2700 2200 4300
176 4 National Water Supply & Drainage Board - - - - -
177 5 Other 6000 6000 6000 8500 17800 5800 6500 9100
178 GRANTS - - - - - - - -
179 30.01.01.00 Foreign Grants 35000 15000 10000 10000 10000 8000 10000 10000
180 Total ( Tax Revenue + Non Tax Revenue + Grants) 1629000 2005000 2049000 2260000 2402000 1555200 1994400 2260500
181 40.00 40.01.00.00 PROVINCIAL COUNCIL REVENUE Transfers by the Government 38400 35200 43500 55500 59253 10000 16400 14000
182 40.01.01.00 Nation Building Tax 30500 27000 33000 43500 45500 1500 - -
183 40.01.01.01 Domestic 18500 17000 21000 31000 32500 1400 - -
184 40.01.01.02 Imports 12000 10000 12000 12500 13000 100 - -
185 40.01.02.00 Stamp Duty 6300 5800 8500 9500 11253 7000 14800 13000
186 40.01.03.00 Motor Vehicle Registration Fees 1600 2400 2000 2500 2500 1500 1600 1000
187 40.02.00.00 Devolved Revenue 25600 34800 34500 43500 47987 49800 51200 46500
188 40.02.01.00 Liqour Licence Fees 880 1200 1200 2300 1861 2100 2100 1400
189 40.02.02.00 Motor Vehicle Licence Fees 7186 11600 9000 10500 10435 11300 11500 11200
190 40.02.03.00 Other Licence Fees 4 5 5 13 480 700 600 300
191 40.02.04.00 Stamp Duty 11100 15000 18000 23000 26432 26500 25500 24000
192 40.02.05.00 Court Fines 1880 1900 2000 2500 2875 3000 3800 4070
193 40.02.06.00 Rent 310 395 395 635 969 700 1100 930
194 40.02.07.00 Interest 1940 1900 1400 1952 1483 2000 1500 1400
195 40.02.08.00 Other 2300 2800 2500 2600 3452 3500 5100 3200
196 Total 64000 70000 78000 99000 107240 59800 67600 60500
197 Grand Total ( Tax Revenue + Non Tax Revenue + Grants + Provincial Council Revenue) 1693000 2075000 2127000 2359000 2900575 1615000 2062000 2321000
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Provides detailed estimated annual revenue of the government decomposed mainly into tax revenue, non tax revenue, grants and provincial council revenues in LKR millions. Source: Approved Budget Estimates, Ministry of Finance