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Can you explain me more about that Refundable in tax computation

what is the Refundable in tax computation

Asked on Sep 18, 2025 05:26

Answers

Sep 18, 2025 05:29

Example Calculation for the 2024/25 Tax Year




  1. Your total income is Rs. 250,000 (foreign income) + Rs. 240,000 (bank interest).




    • Out of this, only the bank interest (Rs. 240,000) is considered taxable in Sri Lanka.






  2. Every individual is entitled to a personal tax-free allowance of Rs. 1.2 million per year.




    • Since your taxable income (Rs. 240,000) is below this allowance, you do not have to pay any income tax.






  3. 👉 Result: No income tax is payable for the year 2024/25.






Why Did the Bank Deduct Tax?


Even though your income is below the tax-free threshold, the bank has already deducted Rs. 10,000 as withholding tax on your interest income.




How to Claim Your Tax Refund


You are entitled to get this deducted amount back. There are two ways to claim your refund from the Inland Revenue Department (IRD Sri Lanka):


Option 1: The IRD will refund the money directly to your account after reviewing your income tax return.


Option 2: Instead of receiving cash, you can carry forward the Rs. 10,000 and use it as a tax credit (minus value) for the next year’s tax payment.