The Corporate Tax Rate in Sri Lanka stands at 28 percent. Corporate Tax Rate in Sri Lanka averaged 31.95 percent from 1997 until 2018, reaching an all time high of 42 percent in 2002 and a record low of 15 percent in 2016. source: Sri Lanka Inland Revenue Department

Corporate Tax Rate in Sri Lanka is expected to be 28.00 percent by the end of this quarter, according to Trading Economics global macro models and analysts expectations. In the long-term, the Sri Lanka Corporate Tax Rate is projected to trend around 28.00 percent in 2020, according to our econometric models.


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Sri Lanka Corporate Tax Rate

Actual Previous Highest Lowest Dates Unit Frequency
28.00 28.00 42.00 15.00 1997 - 2018 percent Yearly


Sri Lanka Corporate Tax Rate
In Sri Lanka, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Sri Lanka.

Sri Lanka Taxes Last Previous Highest Lowest Unit
Corporate Tax Rate 28.00 28.00 42.00 15.00 percent [+]
Personal Income Tax Rate 16.00 16.00 35.00 15.00 percent [+]
Sales Tax Rate 8.00 15.00 15.00 8.00 percent [+]
Social Security Rate 20.00 20.00 25.00 20.00 percent [+]
Social Security Rate For Companies 12.00 12.00 17.00 12.00 percent [+]
Social Security Rate For Employees 8.00 8.00 8.00 8.00 percent [+]