🇱🇰 Sri Lanka
LK / LKA #120
Nomad Score
59.0
Cities
28
🇱🇰 SRI LANKA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for residents. Non-residents taxed on Sri Lanka-sourced income.
Worldwide income taxation for residents. Non-residents taxed on Sri Lanka-sourced income.
Top PIT Rate
36.0%
Corporate Tax Rate
30.0%
VAT
18.0%
Capital Gains Tax
10.0%
Capital gains on immovable property: 10%. Capital gains on listed shares: exempt.
Capital gains on immovable property: 10%. Capital gains on listed shares: exempt.
Social Security (Employee)
8.0%
Social Security (Employer)
12.0%
Dividend Withholding
15.0%
Interest Withholding
5.0%
Royalty Withholding
14.0%
Treaty Count
46
Digital Services Tax
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present in Sri Lanka for 183+ days in a year of assessment.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
04-01 – 03-31
Filing Deadline
November 30
📚 SOURCES
-
PwC Worldwide Tax Summaries - Sri Lanka
(accessed Mar 23, 2026)
PIT, CIT, VAT
🔗 RELATED
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