• දෙහිවල ගල්කිස්ස මහ නගර සභාව
  • தெஹிவளை கல்கிசை மாநகர சபை
  • Dehiwala Mount Lavinia Municipal Council

Business tax

Business tax


Business tax is the tax payable which should be paid based on the annual assessment value. This tax should be paid by all the businesses that operate within the municipality. Depending on the nature of certain businesses has to obtain the trade license as well.

Trade license

A license approved by municipal commissioner should be obtained by the owner of the business if engage in production process within the municipality

Importance of the trade license

If a business is operating without having a trade license, municipal commissioner has the power to charge and file a case in magistrate’s court without a pre-notice

Businesses to be obtained a trade license

Requirements to be fulfilled to obtain a trade license

1. Obtain the PHI Report
2. Obtain the fire report
3. Revenue inspector’s recommendation
4. Waste toll for the year should have been paid
5. Assessment tax for the year should have been paid
6. Building plan should have been approved
7. Business name registration certificate
8. Display charges for name boards should have been paid
9. A copy of the rent agreement should be produced if operating under a rent agreement

When issuing license for hotels and restaurants operating under Ceylon tourist’s board, license is granted after charging 1% according to the audit report of the previous year
License can be obtained from the miscellaneous revenue branch after submitting the duly filled application along with relevant documents

Business tax/ license fee

Annual value

Tax payable

Not exceeding Rs. 1500 Rs. 2000
Rs.1500 – 2500 Rs. 3000
Exceeding Rs. 2500 Rs. 5000

NBT, VAT and stamp dues are included in trade license fee and only the toll is charged for business tax