Units
Perch
The unit land is priced in on Sri Lanka's south coast. One perch is 272.25 sq ft, about 25.29 m². 40 perches make a rood and 160 perches make an acre. More.
Source: Rod (unit)
Rood
40 perches, about 1,012 m². Older deeds often give extents in acres, roods and perches (A-R-P).
Source: Rod (unit)
Acre
160 perches, or 4 roods: about 4,047 m². Estates and large parcels are priced per acre rather than per perch.
Source: Rod (unit)
Hectare
10,000 m², about 395.4 perches or 2.47 acres. Government plans increasingly use metric units.
Source: Rod (unit)
Deeds and title
Deed of transfer
The notarial deed by which an owner sells land. It is attested by a notary, stamped and registered at the Land Registry for the district where the land lies. Stamp duty on it is a provincial tax, 3% on the first Rs 100,000 and 4% on the rest. More.
Source: Sri Lanka property registration; Provincial stamp duty schedule
Deed of gift
A transfer of land without payment, often within a family. The published provincial stamp duty is 3% on the first Rs 50,000 and 2% on the balance.
Source: Provincial stamp duty schedule
Deed of declaration
A deed in which the owner declares title by long possession (prescription) rather than by an earlier transfer. It is common on the coast but weaker than an unbroken chain of transfers, so your lawyer should check the evidence of possession.
Prescription (prescriptive title)
Title gained by possession. Section 3 of the Prescription Ordinance requires ten years' undisturbed and uninterrupted possession, adverse to or independent of the owner's title. It is one reason title searches go back 30 years.
99-year lease
A notarial lease giving exclusive possession for a fixed term; Section 5 of the Land (Restrictions on Alienation) Act caps a lease to a foreigner at 99 years. It is the usual route for a foreign buyer of south-coast land, and it is registered like a deed. More.
Source: Land (Restrictions on Alienation) Act No. 38 of 2014
Stamp duty
Tax paid to have a deed accepted for registration. On a transfer it goes to the Provincial Council (3% then 4%); on a lease it is Rs 20 per Rs 1,000 of the aggregate lease, including any premium, since 1 April 2025. More.
Source: Provincial stamp duty schedule; Stamp duty on leases
Stamp duty valuation
The provincial revenue department can give its own opinion of the land's value for stamp duty (the Central Province, for example, takes applications on form SD 190 under section 62), so declaring a low price does not lower the duty.
Notary public
The lawyer who attests (signs and certifies) a deed and lodges it for registration. In Sri Lanka the attorney acting for a buyer usually also acts as notary. The Notaries (Amendment) Act No. 31 of 2022 sets the periods for lodging deeds.
Source: Sri Lanka property registration
Land Registry
The district office of the Registrar General's Department where deeds are registered under the Registration of Documents Ordinance No. 23 of 1927. Registration gives a deed priority over later ones, but it does not cure a defective title.
Source: Sri Lanka property registration; Land Registry document search
Land register extract (folio)
A certified copy of the land register page for a land, listing every deed registered against it. A normal-service extract costs Rs 120. Your lawyer reads the extracts to trace the chain of title.
Title search
Your own lawyer's check of the extracts and deeds, normally going back at least 30 years, to confirm an unbroken chain of ownership, all co-owners, and no unreleased mortgages, cases or caveats. A search for one land at the Land Registry costs Rs 600. More.
Source: Land Registry document search; Section 3 of the Prescription Ordinance
Deed system (sinnakkara)
Most south-coast land is held on private deeds registered at the Land Registry. Ownership is proved by the chain of deeds, which is why the title search matters.
Source: Sri Lanka property registration
Bim Saviya
The government programme that moves land from the deed system to title registration under the Registration of Title Act No. 21 of 1998: the land gets a unique number, a cadastral map and a state guarantee. The Survey Department, the Land Title Settlement Department and the Registrar General's Department run it.
Source: Title registration and the Bim Saviya programme (Registration of Title Act No. 21 of 1998); Sri Lanka property registration
First class and second class title
Under title registration, a first class title gives absolute ownership subject to the recorded encumbrances. A second class title records possession without full ownership and can later be converted.
Source: Sri Lanka property registration
Partition action
A court case under the Partition Law No. 21 of 1977 to divide land held in undivided shares, usually by heirs. A court-commissioned surveyor maps the land, at rates set by regulation. Land under a pending partition case is a red flag for a buyer.
Power of attorney
A document authorising someone else to sign for you, for example to complete a purchase while you are abroad. The Registrar General's Department registers powers of attorney under the Powers of Attorney Ordinance.
State land
LDO permit
A conditional right to occupy state land under the Land Development Ordinance. It cannot be transferred without the permission of the Divisional Secretary, so it is not suitable for a private buyer. More.
Source: Land and Utilities; Land Development (Amendment) Act No. 11 of 2022
Grant (Swarnabhoomi, Jayabhoomi)
Ownership of state land issued under the Land Development Ordinance with conditions: transfer is generally limited to close relatives and subdivision is restricted. Treat land described as a grant as unsuitable unless your lawyer confirms otherwise in writing.
Source: Land and Utilities; Land Development (Amendment) Act No. 11 of 2022
Urumaya
The previous government's programme to give grant holders freehold deeds. The Sunday Times reported in August 2025 that some holders who had surrendered their grants had received no deed.
Land Reform Commission (LRC)
The body created by the Land Reform Law No. 1 of 1972, which capped private ownership at 25 acres of paddy land and 50 acres of other land and vested the excess in the Commission. Some large estates still trace their title to the LRC.
Source: Land Reform Law No. 1 of 1972
Land (Restrictions on Alienation) Act
Act No. 38 of 2014, which bars transfers of freehold land to foreigners, foreign companies and Sri Lankan companies with 50% or more foreign shareholding. Leases of up to 99 years and condominium apartments remain open to foreigners. More.
Source: Land (Restrictions on Alienation) Act No. 38 of 2014
Condominium parcel
A separately registrable apartment in a building with a registered condominium plan. Condominium parcels are exempt from the 2014 restriction (Section 3), so a foreigner can buy one freehold if the price is paid by inward remittance. More.
Source: Land (Restrictions on Alienation) Act No. 38 of 2014
Survey and planning
Survey plan
A plan drawn by a licensed surveyor showing the land's boundaries, extent, lot number and access. Buyers commission a fresh one, and it is referred to in the new deed. More.
Source: Registered licensed surveyors and the Annual Practising Licence
Licensed surveyor
A surveyor registered with the Land Survey Council and holding its Annual Practising Licence. Fees for a private survey are agreed with the surveyor; the only government-set scale is for partition surveys.
Source: Registered licensed surveyors and the Annual Practising Licence; Partition (Rates payable for surveying) Regulations
Street line certificate
A certificate from the local authority (Pradeshiya Sabha, Urban Council or Municipal Council) showing the street line, the edge of the road reservation, along the property. Building beyond it can be acted against.
Building line
The minimum distance a building must stand back from a road. Where the Urban Development Authority's regulations apply, they set it by road width; your lawyer obtains it from the local authority with the street line.
Source: Urban Development Authority Planning and Development Regulations 2021
Non-vesting certificate
A certificate from the local authority confirming that the land has not been vested in, or taken for, the authority, for example for road widening. Lawyers obtain it alongside the street line certificate before registration.
UDA (Urban Development Authority)
The national planning authority set up under the UDA Law No. 41 of 1978. In declared urban development areas its 2021 Planning and Development Regulations set minimum lot sizes, building lines and the permits needed to build. More.
Source: Urban Development Authority Planning and Development Regulations 2021; Partition (Rates payable for surveying) Regulations
Preliminary planning clearance
An early clearance under the UDA's 2021 regulations confirming that a proposed development is acceptable in principle, before full plans are submitted.
Source: Urban Development Authority Planning and Development Regulations 2021
Development permit (building approval)
Approval of building plans by the local authority or, in declared areas, the UDA. Build only after it is granted.
Source: Urban Development Authority Planning and Development Regulations 2021
Certificate of Conformity (COC)
Issued by the planning authority after completion to confirm a building matches its approved plans. Ask to see it when you buy a villa.
Source: Urban Development Authority Planning and Development Regulations 2021
Pradeshiya Sabha
The rural local authority, under the Pradeshiya Sabhas Act No. 15 of 1987. Outside the towns, it issues street line certificates and building approvals and collects rates.
Source: Partition (Rates payable for surveying) Regulations; Documents required for land registration (street line certificate issued by the local authority; non-vesting certificate; extracts)
Urban Council and Municipal Council
The local authorities for towns (Urban Councils) and cities (Municipal Councils, such as Galle). They play the Pradeshiya Sabha's role inside their limits, and survey rates are higher there.
Grama Niladhari
The government officer for a Grama Niladhari Division, the smallest administrative unit (there are 14,022). Each Divisional Secretary's Division is divided into GN divisions; the officer can confirm local facts such as possession and residence.
Divisional Secretariat
The administrative division below the district, headed by the Divisional Secretary, who decides on permits for state land such as LDO permits.
Source: Administrative divisions of Sri Lanka; Land and Utilities
Coast and paddy
CCD (Coast Conservation Department)
The Coast Conservation and Coastal Resource Management Department. Any development in the coastal zone needs its permit under section 14 of the Coast Conservation Act No. 57 of 1981. More.
Source: Coast Conservation Act No. 57 of 1981; Revised Coastal Zone and Coastal Resource Management Plan 2024
Coastal zone
The area 300 m landward of the mean high water line, and up to 2 km inland along rivers and lagoons connected to the sea, measured from a line across the mouth.
Coastal setback
The strip next to the sea where building is not allowed. The Coastal Zone and Coastal Resource Management Plan sets it stretch by stretch, so ask the CCD in writing for the setback that applies before you agree a price.
Source: Revised Coastal Zone and Coastal Resource Management Plan 2024
Paddy land (kumbura)
Land recorded for rice cultivation. Under sections 32 to 34 of the Agrarian Development Act No. 46 of 2000 it cannot be filled, built on or used for anything else without the written permission of the Commissioner-General of Agrarian Development.
Money and tax
Inward Investment Account (IIA)
A bank account for foreign money coming in for investment, including real estate, under CBSL Directions No. 15 of 2021. Bringing funds in through it is what allows the proceeds to be sent back out later.
Beneficial owner
The person who ultimately owns or controls 10% or more of a company. Since 30 March 2026 companies must disclose them to the Registrar of Companies, which matters for anyone buying land through a company. More.
Source: Beneficial ownership
Capital gains tax (CGT)
Tax on the gain when you sell. From 3 June 2026 the rate is 15% for individuals (up from 10%) and 30% for companies.
Source: Capital gains tax
Company route
Buying freehold through a Sri Lankan company with less than 50% foreign shareholding, which must stay below 50% for 20 years. It adds company fees, annual returns and beneficial-ownership filings. More.
Source: Land (Restrictions on Alienation) Act No. 38 of 2014; Companies fees; Beneficial ownership
Related: Sri Lanka land buying FAQ · buying-cost calculator · buying guides.
Sources
- Rod (unit): a square rod or perch is 272.25 sq ft (about 25.29 m²); 40 square rods make a rood and 160 an acre, DBpedia
- Sri Lanka property registration: title vs deed system (Registration of Documents Ordinance No. 23 of 1927, Registration of Title Act No. 21 of 1998, first and second class titles, Notaries (Amendment) Act No. 31 of 2022), D. L. & F. De Saram, October 2025
- Provincial stamp duty schedule: transfers of immovable property Rs 3 per Rs 100 on the first Rs 100,000 and Rs 4 per Rs 100 (or part) above it; gifts 3% then 2% (Northern Province, Gazette Extraordinary No. 1949/38, 14 January 2016)
- Section 3 of the Prescription Ordinance: ten years' undisturbed and uninterrupted possession adverse to the owner, applied in SC Appeal 58/2019, Supreme Court of Sri Lanka, 6 March 2026
- Land (Restrictions on Alienation) Act No. 38 of 2014, consolidated to 2024 (sections 2, 3 and 5), LankaLaw
- Stamp duty on leases: Rs 20 per Rs 1,000 (or part) of the aggregate lease including any premium, first 20 years only, from 1 April 2025 (Stamp Duty (Special Provisions) Act No. 12 of 2006, Gazette Extraordinary No. 2429/39, 27 March 2025)
- Stamp duty and valuation opinions (section 62, form SD 190), Department of Provincial Revenue, Central Province
- Land Registry document search: Rs 600 for one land, Registrar General's Department
- Certified copy of a land register extract: Rs 120 per extract (normal service), Registrar General's Department
- Title registration and the Bim Saviya programme (Registration of Title Act No. 21 of 1998), Registrar General's Department
- Partition (Rates payable for surveying) Regulations: Pradeshiya Sabha Rs 12,000 up to 250 m² plus Rs 1,500 per additional 250 m²; Urban Council or UDA area Rs 15,000 plus Rs 2,000 per additional 500 m²; Municipal Council Rs 20,000 plus Rs 2,000 per additional 100 m² (Gazette Extraordinary No. 2341/27, 19 July 2023)
- Registrar General's Department fee page for deed registration ("Content will be updated soon" when checked)
- Land and Utilities: applicable law (Land Development Ordinance permits and grants, transfer and succession limits)
- Land Development (Amendment) Act No. 11 of 2022, Government of Sri Lanka
- Persons who surrendered Swarnaboomi, Jaya boomi titles for Urumaya deeds left without any deeds, Sunday Times, 31 August 2025
- Land Reform Law No. 1 of 1972: ceilings of 25 acres of paddy land and 50 acres of other land; the Land Reform Commission, Wikipedia
- Registered licensed surveyors and the Annual Practising Licence, Land Survey Council
- Documents required for land registration (street line certificate issued by the local authority; non-vesting certificate; extracts), Ceylon Property
- Urban Development Authority Planning and Development Regulations 2021, Gazette Extraordinary No. 2235/54 of 8 July 2021
- Administrative divisions of Sri Lanka: provinces, districts, Divisional Secretary's Divisions and 14,022 Grama Niladhari Divisions, Wikipedia
- Coast Conservation Act No. 57 of 1981, section 14 permits and the 300 m coastal zone, Daily Mirror, 13 March 2025
- Revised Coastal Zone and Coastal Resource Management Plan 2024, Coast Conservation and Coastal Resource Management Department
- Coastal zone: 300 m landward of mean high water; up to 2 km inland for rivers and lagoons connected to the sea, Ceylon Digest
- Agrarian Development Act No. 46 of 2000, sections 32 to 34 (paddy land), Government of Sri Lanka
- Inward Investment Account key facts (investments in shares and real estate; repatriation; CBSL Directions No. 15 of 2021 under the Foreign Exchange Act No. 12 of 2017), Nations Trust Bank
- Beneficial ownership: anyone owning or controlling 10% or more of a company must be disclosed from 30 March 2026 (Companies (Amendment) Act No. 12 of 2025), Daily FT, 20 April 2026
- Capital gains tax: individuals 15% (from 10%), companies 30%, from 3 June 2026 (Inland Revenue (Amendment) Act No. 11 of 2026), Daily FT, 24 September 2026
- Companies fees: name approval Rs 2,600, private limited company registration Rs 5,200, annual return Rs 7,900, excluding VAT, from 6 July 2026 (Gazette Extraordinary No. 2496/03)
General information, not legal or tax advice. Laws, rates and fees change; confirm every figure with your own Sri Lankan lawyer before you pay a deposit.