Telecommunications Levy imposed under Telecommunication Levy Act, No. 21 of 2011, and such levy shall be charged and levied from every person receiving any telecommunication service for the period commencing on or after January 1, 2011, a levy called Telecommunication Levy at the rate of 20% on the value of the supply of telecommunication services provided by the operator, on the receipt of such telecommunication service in respect of
each month.
Applicable Rate with changes
| Category | Applicable Rate | Effective Period |
|---|---|---|
| Supply of telecommunication services | 20% | January 1, 2011 to December 31, 2012 |
| Supply of internet services | 10% | on or after January 1, 2013 |
| Supply of telecommunication services | 20% | January 1, 2013 to January 1, 2014 |
| Supply of telecommunication services | 25% | January 1, 2014 to November 9, 2018 |
| Supply of telecommunication services | 15% | On or after November 10, 2018 (Note 01) |
- “Telecommunication Service” means the services provided to end subscribers by telecommunication and other operators licensed under section 17 of the Sri Lanka Telecommunication Act, No.25 of 1991 and includes internet services but does not include interconnection services and access services provided between local operators, international settlements between local operators and overseas telecommunication settlements between local operators and overseas telecommunication service providers and international telecommunication services covered under subsection (1) of section 21 of Part III of the Finance Act, No.11 of 2004.
- “Internet Services” means the provisions of internet by way of narrowband, broadband or dedicated
internet access
Note 01:
Telecommunications Regulatory Commission has issued a letter on 09 November 2018 by confirming the rate reduction from 25% to 15% with effective from 10 November 2018 and requested to implement from all telecommunication service providers.