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

Note: Stamp Duty is chargeable on an instrument; not on a transaction