Sri Lanka Customs

Vehicle Import
Tax Calculator

GN 2418-43 · 10.01.2025 GN 2421/41-43 · 31.01.2025 GN 2434/04 · 28.04.2025 SSCL Amend. Act No.10/2026 · eff. 01.05.2026 16 vehicle types
Rate: 2.10 LKR/¥
Vehicle Details
Enter displacement in cc
Cost + Insurance + Freight in ¥
e.g. 2.1 → ¥1 = LKR 2.10
Years from manufacture to import
Total Duty / Tax
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Total Vehicle Cost
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CIF LKR + Total Duty
Duty Breakdown
HS Code
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Formula Trace
Batch Calculator — Multiple Vehicles
Description Type # cc / kW CIF (¥) Rate Age CIF (LKR) XID CID SUR VAT Luxury Tax Total Duty Total Cost
Vehicle Type Reference
# Vehicle Type XID Rate Max Age Luxury Threshold Luxury Rate SUR
Key Notes

Types 7 & 8 (Electric / e-Power) — enter motor kW in the capacity field, not cc. Rates updated per GN 2421/42 (01.02.2025).

Type 8 (Range Extender / e-Power) — petrol engine drives only a generator on board; the electric motor always drives the wheels. e.g. Nissan Note e-Power, Nissan Serena e-Power, BMW i3 Rex, Mazda MX-30 R-EV. HS codes 8703.80.51–.64. Same rates as BEV.

Types 10, 11, 13, 14 — fixed per-unit XID regardless of engine size. Any cc value can be entered.

CID = 20% of CIF directly. CIF × 110% is used only as part of the VAT base (GN 2421/41) — not for CID. Type 8 (e-Power) rates updated per GN 2434/04.

All figures are approximate. Confirm with your clearing agent. Sources: GN 2418-43 (10.01.2025) + GN 2421/41-43 (31.01.2025).

Tax Formula
XID = Tax Rate per cc/kW × cc/kW (or fixed per-unit amount)
CID = CIF × 20%
SUR = CID × 50% (zero for Electric, e-Power, and Bus)
VAT Base = (CIF × 110%) + XID + CID + SUR (GN 2421/41)
VAT = VAT Base × 18%
Luxury Tax= MAX(0 , CIF LKR − Threshold) × Luxury Rate
VEL = Rs.15,000 (flat, all vehicles)
PAL = CIF × 110% × 7.5% (buses only)
SSL = CIF × 110% × 2.5% (buses only)
SSCL = (CIF × 110% + XID + CID + SUR) × 2.5% (eff. 01.05.2026 — Amendment Act No.10/2026)

TOTAL DUTY = XID + CID + SUR + VAT + Luxury Tax + VEL (+ PAL + SSL for buses)
TOTAL COST = CIF LKR + TOTAL DUTY
Google Sheets / Excel Functions
Install the Apps Script file (SL_Tax_Calculator_v5_GoogleSheets.gs) via Extensions → Apps Script in Google Sheets. Run setupCalculatorSheet() once to auto-build all sheets.
Luxury Tax Thresholds (GN 2421/41 · 01.02.2025)
Petrol Car (types 1)
LKR 5,000,000
100% on excess
Petrol Hybrid / PHEV (2, 3)
LKR 5,500,000
80% on excess
Diesel Car (4)
LKR 5,000,000
120% on excess
Diesel Hybrid / PHEV (5, 6)
LKR 5,500,000
90% on excess
Electric BEV (7)
LKR 6,000,000
60% on excess
Range Extender (8)
LKR 6,000,000
60% on excess
Vans / Double Cabs / Buses
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No luxury tax