Country tax profile · 2026
Sri Lanka capital gains tax
Applies
capital gains tax for individuals
How Sri Lanka taxes capital gains
10% (on gains from realisation of investment assets)
Compiled by MyNomadWorld for Sri Lanka and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Sri Lanka compares
57 of 197 countries we track have no capital gains tax for individuals. Sri Lanka is not one of them.
Who is a tax resident of Sri Lanka?
Physical presence in Sri Lanka for 183 days or more in a year of assessment (1 April - 31 March)
Related Sri Lanka taxes
Moving to Sri Lanka?
Get matched with a vetted Sri Lanka tax & immigration advisor who handles residency and the exit from your current country.
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What is the capital gains tax rate in Sri Lanka?
10% (on gains from realisation of investment assets)