Sri Lanka Corporate Income Tax
Detailed corporate income tax rates and rules for Sri Lanka in 2026.
Sri Lanka's standard corporate income tax rate is 30%. Certain sectors pay different rates: 14% for exports and qualifying education and healthcare, 40% for gambling and liquor. Small and medium enterprises with annual turnover below LKR 500 million and the concessionary rate of 14% applies to specific promoted sectors.
Standard Rate
30%
Additional Notes
Sri Lanka's Board of Investment (BOI) provides incentives for qualifying projects including tax holidays, reduced rates, and import duty concessions. Export processing zones offer additional benefits.
How Sri Lanka Corporate Tax compares
Sri Lanka’s corporate tax rate of 30% is the 16th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Asia’s regional average of 19.7%.
