VAT calculator
Add or back out VAT at 18%, and check the registration threshold.
Nothing you enter is sent anywhere
Excluding VAT
LKR 10,000.00
VAT at 18%
LKR 1,800.00
Including VAT
LKR 11,800.00
Do you have to register
The threshold dropped from LKR 60,000,000 to LKR 36,000,000 on 1 April 2026, which pulled a large number of small businesses and professionals into the VAT net for the first time. If your turnover sits between the two figures, you were outside it last year and are inside it now.
Standard rate 18%, per Budget 2026, effective 1 April 2026. Exports are zero-rated and some supplies are exempt, which is not the same thing: zero-rated lets you reclaim input VAT, exempt does not. Check the schedules in the VAT Act for your specific goods or services.