Stamp duty

About stamp duty

Implemented by No 06 of 1990 Statue of Western provincial Money (since 01st of January 1991)

Charging stamp duty:–

  1. For the instruments relevant for transferring real estate in Western Province
  2. For every document presented in court cases appointed by a court in Western Province
  3. For transfer of motor vehicle ownership in Western Province

Western Province Revenue Department works regarding instruments of transferring real estate.

Documents and Assessment papers released from Stamp duties:–

Bails, Transferring real estate/motor vehicle  by some person for the government on behalf of the government, instruments signed for the name of the government on behalf of the government /which should be paid by the government, instruments signed for the name on behalf of some country/by some country valid under the sentence 76(2). Last wills signed by a Notaries or codicils and some documents presented in the court cases. (Documents presented by government officers for the government, documents presented by a person who represents as a beggar, warrants, monsoon and etc)

Stamp duty Rates

  • In a sale –
From the real estate value for first Rs. 100000/= or half of it 3%
For the balance 4%
  • For a gift –
From the value of gifted real estate First Rs 50000/= or half of it 3%
For the balance  2%

These rates are published in the gazette. (No 637/8-On 20.11.1990)

Stamp duty Assessment

  • In a sale – The price that can be sold in the open market (Based on Assessor’s opinion)
  • For a gift – The lowest value from the value obtained by additions done after the possessed date for the value on the date of possessed according to assessor’s opinion or the value that can be obtained by selling that property in the open market. The final date of the possessed date 31.03.1977.

Stamp duty opinion fees : Rs 250 for each application

Statistics 1

Stamp Duty Opinion Obtained for transferring properties during the Period
from 30.06.2018 to 31.12.2018 

Office Registered Opinion Completed Opinion 100%
Colombo/Head Office 1151 1082 94.01
Maharagama Office 1891 1721 91.01
Gampaha Office 2150 2052 95.44
Kaluthara Office 572 547 95.63
Stamp Duty Office 1725 1671 96.87
7489 7073 94.45

 

Statistics 2

Stamp duty Opinion Obtained for transferring properties during the Period
from 01.01.2019 to 30.04.2019 
Month Colombo/Head Office Maharagama Office Gampaha Office Kaluthara Office Stamp Office
Requested Given 100% Requested Given 100% Requested Given 100% Requested Given 100% Requested Given 100%
January 294 287 97.62 369 360 97.56 399 377 94.49 115 108 93.91 381 374 98.16
February 288 274 95.14 365 357 97.81 315 302 95.87 115 110 95.65 350 343 98.00
March 337 313 92.88 372 357 95.97 423 365 86.29 101 96 95.05 434 426 98.16
April 196 188 95.92 235 227 96.60 272 270 99.26 75 71 94.67 313 305 97.44
Total 1115 1062 95.25 1341 1301 97.02 1409 1314 93.26 406 385 94.83 1478 1448 97.97

 

 

 

Downloads- Stamp Duty Online Application

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