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Import duty calculator

Estimate the taxes on a car, SUV, hybrid, electric vehicle or motorcycle you import to Sri Lanka, line by line, from the current gazettes.

Estimate as of 26 October 2026. Tax rules change by gazette, sometimes with a few days' notice. Confirm the amount with Sri Lanka Customs or a clearing agent before you pay for a vehicle.

CIF is the price of the vehicle plus shipping and insurance to Sri Lanka. Customs may value the vehicle differently from your invoice.

CIF value: Rs. 4,000,000 · HS code 8703.22

Customs Import Duty
Rs. 1,200,000

30% of the CIF value

Surcharge on Customs duty
Rs. 600,000

50% of the Customs duty

Excise duty
Rs. 6,675,000

Rs. 4,450 a cc × 1,500 cc

Luxury tax
Rs. 0

CIF value is not above Rs. 5,000,000

VAT
Rs. 2,317,500

18% of Rs. 12,875,000

Social Security Contribution Levy (SSCL)
Rs. 321,875

2.5% of Rs. 12,875,000

Total taxes
Rs. 11,114,375
Landed cost (CIF + taxes)
Rs. 15,114,375

VAT and SSCL are worked out on the CIF value plus 10%, Customs duty, surcharge and excise. Port charges, clearing fees and registration are not included.

How the taxes are worked out

  • Customs Import Duty: 30% of the CIF value for cars, SUVs and vans. Motorcycles pay none.
  • Surcharge: 50% of the Customs Import Duty, from 15 August to 31 December 2026.
  • Excise duty: an amount per cc of engine size, or per kW of motor power for electric vehicles. Some small cars pay a fixed amount per vehicle.
  • Luxury tax: a percentage of the CIF value above Rs. 5 million (petrol, diesel), Rs. 5.5 million (hybrids) or Rs. 6 million (electric).
  • VAT (18%) and SSCL (2.5%): on the CIF value plus 10%, plus the Customs duty, surcharge and excise. SSCL has applied to imported vehicles since 1 May 2026.
  • Not covered: ambulances, hearses, three-wheelers, quadricycles, motor-homes, buses and goods vehicles, which have their own rates.

Sources

Questions and answers

How much tax do I pay to import a car to Sri Lanka?

It depends mostly on the engine size (or motor power) and the CIF value. Customs Import Duty is 30% of the CIF value, a 50% surcharge is added to that duty until 31 December 2026, excise duty is charged per cc (per kW for electric cars), luxury tax applies to the part of the CIF value above Rs. 5 million to Rs. 6 million depending on the fuel, and VAT (18%) and SSCL (2.5%) are added on top. For a 1,500 cc petrol car with a CIF value of Rs. 4 million, the taxes come to about Rs. 11.1 million.

How is excise duty on a vehicle worked out?

For petrol, diesel and hybrid vehicles it is a fixed amount for each cc of engine size, and the amount per cc goes up with engine size. For electric vehicles it is an amount for each kW of motor power, and it depends on the vehicle's age: up to one year, one to three years, or older. The rates are set by gazette under the Excise (Special Provisions) Act.

What is the luxury tax threshold for vehicles?

Luxury tax is charged only on the part of the CIF value above the threshold: Rs. 5 million for petrol and diesel vehicles, Rs. 5.5 million for hybrids and plug-in hybrids, and Rs. 6 million for electric vehicles. The rate on that part is 100% for petrol, 120% for diesel, 80% for petrol hybrids, 90% for diesel hybrids and 60% for electric vehicles.

Is this the final amount I will pay?

No. It is an estimate from the published rates. Customs may value the vehicle differently from your invoice and converts at its own exchange rate, and the rules change by gazette. Port charges, clearing agent fees and registration are extra. Confirm with Sri Lanka Customs or a clearing agent before you commit.

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