Country tax profile · 2026
Sri Lanka corporate tax
How Sri Lanka taxes corporate
The standard corporate profits tax in Sri Lanka is 30%. Standard 30% corporate income tax; concessionary/higher rates apply to specific sectors (e.g. betting/tobacco/liquor 40-45%, some exports 15%).
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's corporate tax compares
Sri Lanka's corporate tax of 30% is the 11th highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Benin (30%) · Burundi (30%) · Central African Republic (30%) · DR Congo (30%) · Gabon (30%) · Mali (30%)
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.
See advisors →Sri Lanka corporate tax FAQ
What is the corporate tax rate in Sri Lanka?
The standard corporate profits tax in Sri Lanka is 30%. Standard 30% corporate income tax; concessionary/higher rates apply to specific sectors (e.g. betting/tobacco/liquor 40-45%, some exports 15%).