Country tax profile · 2026
Sri Lanka VAT / sales tax
How Sri Lanka taxes VAT / sales
Sri Lanka charges a standard VAT/GST of 18% on most goods and services, with reduced rates on some essentials.
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 VAT / sales tax compares
Sri Lanka's VAT / sales tax of 18% is the 53rd highest of the 196 countries we track, against a global average of 14.1% and a Asia average of 10.2%.
Countries with a similar VAT / sales tax
Benin (18%) · Burkina Faso (18%) · Burundi (18%) · Chad (18%) · Gabon (18%) · Guinea (18%)
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 VAT / sales tax FAQ
What is the VAT / sales tax rate in Sri Lanka?
Sri Lanka charges a standard VAT/GST of 18% on most goods and services, with reduced rates on some essentials.