How many tax treaties does Sri Lanka have?

Sri Lanka has 47 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Sri Lanka's most important treaty partners?

Sri Lanka's major treaty partners include India, Japan, United Kingdom, China, Singapore, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Sri Lanka's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Sri Lanka may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Sri Lanka Tax Treaties

Sri Lanka has approximately 47 double taxation agreements, reflecting its trade relationships with South Asian, East Asian, and Western partners.

ProgressiveAsia

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

IndiaJapanUnited KingdomChinaSingaporePakistanSouth Korea

About Sri Lanka's Treaty Network

Sri Lanka maintains a network of 47 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Sri Lanka Tax Treaties

Major Treaty Partners

About Sri Lanka's Treaty Network

Sri Lanka Tax Treaties FAQ