Corporate Tax
30%
Income Tax
6-36%
VAT Rate
18%
Effective Rate
30%
Overview
Standard company rate is 30%. Betting, gaming, liquor and tobacco are taxed at 45%; qualifying service exports at 15%.
Progressive rates from 6% to 36%. Amounts in LKR.
Tax Calculator
Overview
Standard company rate is 30%. Betting, gaming, liquor and tobacco are taxed at 45%; qualifying service exports at 15%.
Progressive rates from 6% to 36%. Amounts in LKR.
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%
Compare Countries
See how Sri Lanka compares to other countries