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Sri Lanka

Corp Tax: 30%Setup: 7,500 LKRIncorporate: 10 daysData Quality: 55%

Tax Rates

Corporate Tax

30%Verified Feb 2026

Effective Corporate Rate

30%

Capital Gains

15%Verified Feb 2026

Personal Income (Top)

36%Verified Feb 2026

VAT

18%Verified Feb 2026

Dividend Withholding

15%Verified Feb 2026

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

Transfer Pricing

mediumVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

None

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

10%

Participation Exemption

None

International

Total Treaties

44Verified Feb 2026

Double Tax Agreements

Key Partners

India, United Kingdom, Singapore, China, Malaysia, Pakistan, Japan, Australia

Exit Tax