Country tax profile · 2026
Sri Lanka income tax
How Sri Lanka taxes income
Sri Lanka taxes personal income at rates up to 36%. Residents are taxed on worldwide income (capped at 36%); the only relief is for income from services abroad remitted through the foreign currency banking system.
Compiled by MyNomadWorld for Sri Lanka and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Sri Lanka income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 1,800,000 LKR | 0% |
| up to 2,800,000 LKR | 6% |
| up to 3,300,000 LKR | 18% |
| up to 3,800,000 LKR | 24% |
| up to 4,300,000 LKR | 30% |
| over the top bracket | 36% |
National brackets; local or regional surcharges may apply on top.
How Sri Lanka's income tax compares
Sri Lanka's top income tax of 36% is the 56th highest of the 197 countries we track, against a global average of 27.9% and a Asia average of 23.4%.
Countries with a similar income tax
Uruguay (36%) · Latvia (36%) · Gabon (35%) · Iran (35%) · Mali (37%) · Niger (35%)
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
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What is the income tax rate in Sri Lanka?
Sri Lanka taxes personal income at rates up to 36%. Residents are taxed on worldwide income (capped at 36%); the only relief is for income from services abroad remitted through the foreign currency banking system.