Welcome to LIC Lanka - Your Trusted Partner for Life Insurance & Financial Security. Explore our comprehensive range of insurance plans designed for Sri Lankan families.

Premium Deduction

Up to LKR 60,000

Annual premium deduction under Section 80C

Maturity Benefits

Tax-Free

Maturity proceeds are generally tax-free

Death Benefits

Tax-Free

Death claim proceeds are tax-free

Bonus Benefits

Tax-Free

Bonus received is generally tax-free

Section 80C - Premium Deduction

What is Section 80C?

Section 80C of the Income Tax Act allows individuals to claim deductions for life insurance premiums paid during the financial year, up to a maximum limit of LKR 60,000 per year.

Maximum Deduction

LKR 60,000 per financial year

Eligible Policies

All LIC Lanka life insurance policies

Premium Payment

Must be paid during the financial year

Policy Term

Minimum 5 years for full benefits

Tax Savings Calculator

Tax-Free Benefits

Maturity Benefits

Amount received at policy maturity is generally tax-free under current tax laws.

  • Sum assured + bonuses
  • No tax on maturity proceeds
  • Applicable to all policy types
  • Subject to policy terms

Death Benefits

Amount paid to nominee/beneficiary on death of policyholder is tax-free.

  • Sum assured + bonuses
  • No tax on death proceeds
  • Immediate payment
  • No inheritance tax

Bonus Benefits

Bonuses declared and paid are generally tax-free for policyholders.

  • Annual bonuses
  • Terminal bonuses
  • Interim bonuses
  • No tax on bonus income

Surrender Benefits

Surrender value received on policy surrender may be tax-free under certain conditions.

  • Surrender value
  • Subject to conditions
  • Policy term matters
  • Consult tax advisor

Tax Planning Tips

1

Maximize Section 80C

Utilize the full LKR 60,000 limit under Section 80C by paying life insurance premiums. This provides immediate tax relief.

2

Plan Premium Payments

Time your premium payments to maximize tax benefits. Pay premiums before March 31st to claim deduction for that financial year.

3

Choose Right Policy

Select policies with longer terms (5+ years) to ensure full tax benefits and better returns on your investment.

4

Keep Records

Maintain proper records of premium payments, policy documents, and receipts for tax filing purposes.

5

Consult Tax Advisor

Seek professional tax advice to understand specific tax implications based on your individual circumstances.

6

Review Annually

Review your insurance portfolio annually to ensure optimal tax planning and coverage adequacy.

Important Disclaimers

Tax Laws Subject to Change

Tax laws and regulations may change from time to time. The information provided is based on current tax laws and should be verified with the latest regulations.

Consult Tax Professional

Tax implications may vary based on individual circumstances. We recommend consulting with a qualified tax advisor for personalized advice.

Policy Terms Apply

Tax benefits are subject to policy terms and conditions. Please refer to your policy document for specific details about tax treatment.

Required Tax Documents

For Premium Deduction

  • Premium payment receipts
  • Policy bond copy
  • Bank statements (if applicable)
  • Form 16 (if salaried)

For Maturity/Death Claims

  • Policy bond (original)
  • Maturity/Death claim form
  • Identity proof
  • Bank account details

For Tax Filing

  • ITR forms
  • Premium payment summary
  • Policy details
  • Supporting documents

Need Tax Assistance?

Call Us

+94 11 255 2277

Monday - Friday: 08.30 AM - 05.00 PM

Email

tax@liclanka.com

We'll respond within 24 hours

Visit Branch

Visit any LIC branch

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Tax Advisor

Connect with our tax experts

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