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BOI Fees & Charges
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Application/Agreement Processing Charges
Application/Agreement Processing Charges
| Category | Description | Amount (US$) |
|---|---|---|
| Section 17 | ||
| Investment Application Processing Fee | 400.00 | |
| Agreement Processing Fees | ||
| - For Normal Sec. 17 Projects | 2,500.00 | |
| - Strategic Development Projects | 4,500.00 | |
| Supplementary Agreements | ||
| - For Normal Sec. 17 Projects | 700.00 | |
| - Strategic Development Projects | 4,000.00 | |
| Extension of Project Implementation Period | ||
| - More than/for One (01) Year (Per Month) | 75.00 | |
| - Less than One (01) Year (Per Month) | 100.00 | |
| Section 16 | ||
| Investment Application Processing Fee | 400.00 | |
| Processing Fee for Perusal of Articles of Association of Companies | 200.00 | |
| Agreement Processing Fees | 100.00 | |
| Non BOI Companies | ||
| Agreement Processing Fee - Industrial | 700.00 | |
| Agreement Processing Fee - Non-Industrial | 65.00 | |
| Planning Approvals | ||
| - Planning Approvals - Original | 200.00 | |
| - Planning Approvals - Revision | 100.00 | |
*All charges are liable to Value Added Tax (VAT)
*(All charges can be paid on the rupee equivalent as per the prevailing exchange rate)
Land Rent
| Export Processing Zones and Industrial Parks | Non-Refundable Land Premium Payable Upfront per Acre (USD) | Ground Rent Acre per annum (USD) |
|---|---|---|
| 1. Katunayaka EPZ | 150,000 | 12,500 |
| 2. Biyagama EPZ | 100,000 | 10,000 |
| 3. Koggala EPZ | 35,000 | 6,225 |
| 4. Malwatta EPP | 37,500 | 5,650 |
| 5. Seethawaka EPZ | 110,000 | 5,650 |
| 6. Horana EPZ | 45,100 | 5,650 |
| 7. Mirigama EPZ | 35,200 | 5,650 |
| 8. Wathupitiwala EPZ | 50,000 | 5,650 |
| 9. Kandy IP | 15,000 | 5,650 |
| 10. Mawathagama EPZ | 14,000 | 5,650 |
| 11. Polgahawela EPZ | 30,000 | 5,650 |
| 12. Eravur EPZ (Textile Manufacturing Zone) | 35,000 | 5,000 |
| 13. Mirijjawila EPZ | 20,000 | 4,660 |
| 14. Wagawatta EPZ | 40,000 | 4,660 |
| 15. Bingiriya EPZ | 10,000 | 4,235 |
| 16. Arabokka EPZ (Pharma Manufacturing Zone) | 20,000 | 4,660 |
Land Reservation Fee: 10% of Land Premium
Lease Period: 30 years
All charges are liable to Value Added Tax (VAT)
EPZ = Export Processing Zone
EPP = Export Processing Park
IP = Industrial Park
Annual Fees applicable for Enterprises located outside BOI EPZs / EPP / IPs / IZ
| Ref | Description | US$ (Per Annum) |
|---|---|---|
| Section 17 | Annual Fees | |
| a) | Normal Projects | 3,450 |
| b) | Agriculture Projects | 1,250 |
| c) | Coir Based Industries and Handicraft Projects | 1,550 |
| d) | Hospitals, Utilities, Hotels & Tourism Sector Projects and other Infrastructure Projects | |
| i. | During Project Implementation – Project less than USD 3 Mn | 4,750 |
| ii. | During Project Implementation – USD 3 Mn to USD 10 Mn | 8,800 |
| iii. | During Project Implementation – Project more than USD 10 Mn | 11,800 |
| iv. | During Project Implementation – Strategic Development Projects | 22,000 |
| i. | After Implementation (Tax Holiday / Concessionary Period) – Project less than USD 3 Mn | 3,100 |
| ii. | After Implementation – USD 3 Mn to USD 10 Mn | 7,400 |
| iii. | After Implementation – Project more than USD 10 Mn | 10,400 |
| iv. | After Implementation – Strategic Development Projects | 14,800 |
| After Tax Holiday & Concessionary Tax Period | 1,500 | |
| e) | Manufacturing / Services Sector – Strategic Development Projects | 22,000 |
| After Tax Holiday & Concessionary Period – 75% of the Annual Fee prevailing at expiry of concession period | 75% | |
| Section 16 | Annual License Fee | 550 |
All charges are liable to VAT and other Government Levies.
Source: Extra Ordinary Gazette No. 2419/07 (15 January 2025)
Environment Protection Licencing Charges
EPL Inspection Fee
EPL inspection fee for the activities specified under Schedule IV of Extra Ordinary Gazette No. 2419 / 07 published under the Board of Investment of Sri Lanka Law No 04 of 1978 (15 January 2025) is as follows:
| Inspection Fee (LKR) | 20,000/- + Tax |
| Environmental Recommendation – Telecommunication Regulatory Commission (TRC) | 75,000/- + Tax |
Source: Extra Ordinary Gazette No. 2419 / 07 (15 January 2025)
EPL Licence Fee
The Licence Fee and the Renewal Fee for the activities specified in Parts A, B, C and D of the Order made under section 23A of the National Environmental Act, No. 47 of 1980, shall be as follows:
| Part | Duration | Fee (LKR) |
|---|---|---|
| A | One year or less | 15,000/- + Tax |
| B | One year or less | 10,000/- + Tax |
| C |
Two years or less (Payable in two equal installments) |
4,000/- + Tax |
| D |
Three years or less (Payable in three equal installments) |
4,500/- + Tax |