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Income Tax (IT)

IRA Consolidated Act – 2025Download
Consolidated Text of the Inland Revenue Act, No. 24 of 2017 [Incorporating Amendments up to 31st March 2025] *
Inland Revenue Act, No.24 of 2017 [Certified on 24th October,2017]
Inland Revenue (Amendment) Act, No.10 of 2021  [Certified on 13th May 2021]
Inland Revenue (Amendment) Act, No.45 of 2022 [Certified on 19th December 2022]
Inland Revenue (Amendment) Act, No.04 of 2023 [Certified on 08th May 2023]
Inland Revenue (Amendment) Act, No.14 of 2023 [Certified on 08th September 2023]
Inland Revenue (Amendment) Act, No.02 of 2025 [Certified on 20th of March, 2025]

Value Added Tax (VAT)

Value Added Tax Consolidated – 2024Download
Consolidated Text of the Value Added Tax Act, No. 14 of 2002 [Incorporating Amendments up to 31.12.2024] *
Consolidated Text of the Value Added Tax Act, No. 14 of 2002 [Incorporating Amendments up to 01.01.2014]
Value Added Tax (Amendment) Act, No.11 of 2015 [Certified on 30th October 2015]
Value Added Tax (Amendment) Act, No.20 of 2016  [Certified on 1st November 2016]
Value Added Tax (Amendment) Act, No.25 of 2018 [Certified on 16th of August, 2018]
Value Added Tax (Amendment) Act, No 19 of 2019 [Certified on 31st of October, 2019]
Value Added Tax (Amendment) Act, No 09 of 2021 [Certified on 13th May 2021]
Value Added Tax (Amendment) Act, No 13 of 2022 [Certified on 31st March 2022]
Value Added Tax (Amendment) Act, No 44 of 2022 [Certified on 14th December 2022]
Value Added Tax (Amendment) Act, No 32 of 2023 [Certified on 13th December 2023]
Value Added Tax (Amendment) Act, No. 16 oF 2024 [Certified on 20th of March, 2024]
Value Added Tax (Amendment) Act, No 04 of 2025 [Certified on 11th April 2025]

Betting and Gambling Levy

Betting and Gaming Levy Consolidated-2024Download
Consolidated Text of the Betting and Gaming Levy Act, No.40 of 1988 [Incorporating Amendments up to 30.12.2024]
Consolidated Text of the Betting and Gaming Levy Act, No.40 of 1988 [Incorporating Amendments up to 30.04.2013]
Betting and Gaming Levy (Amendment) Act, No.14 of 2015 [Certified on 30th October 2015]
Betting and Gaming Levy (Amendment) Act, No.11 of 2023  [Certified on 21st August, 2023]

Stamp Duty

Consolidated Text of the Stamp Duty Act, No.12 of 2006 [Incorporating Amendments up to 31.03.2011]

Land Tax

Land (Restrictions on Alienation) Act, No.38 of 2014 [Certified on 29th October 2014]
Land ( Restrictions on Alienation) (Amendment) Act, No. 21 of 2018 [Certified on 30th July, 2018]

Social Security Contribution Levy Act 

Social Security Contribution Levy Act, No. 25 of 2022 – [Certified on 20th of September 2020]
Social Security Contribution Levy (Amendment) Act, No. 15 of 2023 – [Certified on 08th of September, 2023]
Social Security Contribution Levy (Amendment) Act, No 15 of 2024 –[Certified on 20th of March, 2024]

Tax Appeals

Consolidated Text of the Tax Appeals Commission Act, No. 23 of 2011 [Incorporating Amendments up to 30.04.2013]

Other Acts

Finance Act, No. 18 of 2021 [Certified on 15th of September 2021]