Sri LankaSriStandard company rate is 30%. Betting, gaming, liquor and tobacco are taxed at 45%; qualifying service exports at 15%.
Corporate Tax
30%
Income Tax
6% - 36%
VAT Rate
18%
Capital Gains Tax
10%
Effective Rate
30%
Income Tax Brackets
- 0 - 1,000,0006%
- 1,000,000 - 1,500,00018%
- 1,500,000 - 2,000,00024%
- 2,000,000 - 2,500,00030%
- 2,500,000 - ∞36%
Capital Gains
10%
10% for individuals on gains from investment assets; 30% for companies.