Sri Lanka Capital Gains Tax
Detailed capital gains tax rates and rules for Sri Lanka in 2026.
Capital GainsLKR
Capital gains on the realization of investment assets are taxed at 10%. This includes gains from the sale of real property, shares, and other investment assets. Capital gains on listed shares disposed after a minimum holding period may benefit from reduced treatment.
Standard Rate
10%
Exemptions
- Primary residence may be partially exempt
How Sri Lanka Capital Gains compares
Sri Lanka’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
Sri Lanka
10%
Asia average
13.9%
Global average
13.8%
