Sri Lanka: what is the corporate tax rate?

30%. That is the headline rate, the one ordinary companies pay.

Sri Lanka: what is the income tax rate?

6% to 36%. Depending on the country, a flat rate or a progressive scale.

FiScore 4 out of 10, ranked 172nd of 217: heavier than the world average.

Sri Lanka vs World average Compare another country

Corporate 30% · Personal 6% to 36% · VAT 18% · LKR

FiScore

172nd Light Heavy

Corporate income taxheadline rate

30%

20.8%

+9.2points

Personal income taxtop bracket

36%

17%

+19.0points

VATstandard rate

18%

14%

+4.0points

Corporate income tax
Regime	Rate
Sociétés de droit commun standard regime	30%
Services exportés payés en devises Revenus rapatriés par le circuit bancaire	15%
Jeux, paris, alcool et tabac	45%

Personal income tax
Regime	Rate
Jusqu’à 1 000 000 LKR Après abattement personnel de 1 800 000 LKR	6%
1 000 001 à 1 500 000 LKR	18%
1 500 001 à 2 000 000 LKR	24%
2 000 001 à 2 500 000 LKR	30%
Au-delà de 2 500 000 LKR	36%