SMS Levy Sri Lanka – Bulk SMS Tax & Promotional SMS Levy Explained

The SMS levy in Sri Lanka is a statutory tax introduced under the Finance Act No. 35 of 2018, applicable to bulk promotional SMS messages sent through mobile networks.

This levy is officially referred to as the Levy on Mobile Short Message Services and applies only to advertising and promotional SMS traffic.

Under the Finance Act No. 35 of 2018, Sri Lanka introduced a statutory levy on bulk promotional SMS messages sent through mobile networks.

This regulation applies to all advertisers who send promotional content via SMS within Sri Lanka.

SMS Levy Rate & Applicability

Promotional SMS Levy – Rates & Effective Date

• Levy Amount: LKR 0.25 per SMS
• Effective Date: 1st January 2019
• Applies To: Bulk promotional SMS messages

This promotional SMS levy is charged per message and is applicable when SMS content includes:

• Product or service promotions
• Discounts and special offers
• Sales campaigns
• Marketing and brand promotion content
• Brand or marketing messages

SMS Messages Exempt from the Levy

Bulk SMS Sri Lanka Tax – What Is Exempt?

The bulk SMS Sri Lanka tax does NOT apply to non-promotional messages such as:

The levy does not apply to non-promotional SMS, including:

• Transactional alerts
• OTP messages
• Notifications
• Service-related updates
• Seasonal greetings
• System notifications

Only advertising-related SMS traffic is subject to the levy.

Legal Authority for SMS Levy in Sri Lanka

The Minister of Finance and Mass Media issued Gazette regulations under Section 48 read with Section 51 of the Finance Act No. 35 of 2018.

The levy was introduced through Gazette regulations issued by the Minister of Finance and Mass Media, under Section 48 read with Section 51 of the Finance Act No. 35 of 2018.

Regulatory Summary

• Liable Person: Advertiser
• Collector: Mobile Telephone Operator
• Remittance Authority: Telecommunications Regulatory Commission (TRC)
• Payment Frequency: Monthly
• Payment Due Date: On or before the 15th of the following month

This ensures all promotional SMS traffic in Sri Lanka remains compliant with national tax regulations.

How Promotional SMS Levy Is Applied

In general industry practice:

• SMS content is analyzed to detect promotional messaging
• The promotional SMS levy is calculated per message
• The levy is charged in addition to the SMS sending cost

This often results in extra charges for businesses using bulk SMS services.

How Text.lk Handles SMS Levy Costs

How Text.lk Handles SMS Levy Costs

Important Compliance Statement

The SMS levy Sri Lanka is a mandatory statutory tax and cannot be removed or avoided.

However, Text.lk manages and absorbs the applicable promotional SMS levy internally as part of its pricing structure.

✔ Customers are not billed an additional SMS levy separately
✔ No extra levy amount appears as a separate charge
✔ Text.lk remains responsible for handling levy settlement in compliance with regulations

This approach allows businesses to:

• Predict SMS costs accurately
• Avoid unexpected bulk SMS tax adjustments
• Focus on campaigns without levy-related billing complexity

Why Businesses Choose Text.lk for Bulk SMS in Sri Lanka

• Transparent pricing for bulk SMS services
• No separate promotional SMS levy charges shown to customers
• Full compliance with Sri Lankan telecom and tax laws
• Reliable delivery for promotional and transactional SMS
• Local expertise and customer support

Looking for a Cost-Effective Bulk SMS Gateway in Sri Lanka?

If you are searching for:

• Clear information on SMS levy Sri Lanka
• A compliant solution for bulk SMS Sri Lanka tax
• A provider that simplifies promotional SMS levy handling

Text.lk offers a transparent and regulation-compliant SMS platform while managing levy obligations internally.

Disclaimer

SMS levy regulations are governed by Sri Lankan law and may change based on future gazette notifications or regulatory updates. Text.lk operates in accordance with all applicable legal and regulatory requirements.