Chargeability

Stamp Duty is charged, at specified rates on every, specified instrument.

• executed, drawn or presented in Sri Lanka;
• executed outside Sri Lanka in relation to a property in Sri Lanka and presented in Sri Lanka

Specified Instruments:

• An affidavit
• A policy of Insurance
• A warrant to act as a Notary Public
• A periodic licence to carry on a trade, business, profession or vocation
• A claim or demand from a credit card holder for payment on account of usage of the card
• A share certificate on new or additional issue or on transfer or assignment
• A mortgage for a definite sum of money and affecting any property
• A promissory note
• A lease or hire of any property
• A receipt or discharge given for any money or other property
• Any other specified by the Minister by Gazette Order