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Sri Lanka

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

Tax Rates

Corporate Tax

30%Verified Aug 58067

Effective Corporate Rate

30%

Capital Gains

15%Verified Aug 58067

Personal Income (Top)

36%Verified Aug 58067

VAT

18%Verified Aug 58067

Dividend Withholding

15%Verified Aug 58067

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

Transfer Pricing

mediumVerified Aug 58067

TP Documentation Required

Yes

Incentives

IP Regime

None

Crypto Tax

capital gainsVerified Aug 58067

Crypto Rate

10%

Participation Exemption

None

International

Total Treaties

44Verified Aug 58067

Double Tax Agreements

Key Partners

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

Exit Tax