🇱🇰 斯里兰卡税率 · Sri Lanka Tax Rates
LK · 亚洲 · Asia
Sri Lanka corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 30% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 0-36% — Progressive rates with multiple tax slabs
- 增值税 / 商品服务税 VAT / GST: 18% — Standard Value Added Tax (VAT) rate
- 进口税 / 关税 Import Duties / Customs: 0-30% — Customs duty varies by product category
- 预扣税 Withholding Tax: 0-14% — On interest, dividends, rent, professional fees, etc.
- 资本利得税 Capital Gains Tax: 10% — On realization of capital gains from immovable property
- 财产税 / 房产税 Property Tax: Varies — Rates set by local authorities (municipal councils, urban councils)
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax, but gift tax applies
- 印花税 Stamp Duty: Varies — On transfer of property, shares, and other legal instruments
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, motor vehicles, and other specific goods
- 社会保障税 Social Security Tax: 3% — Employee contribution to Employees' Provident Fund (EPF)
- 其他税种 Other Taxes: Varies — Nation Building Tax (NBT), Economic Service Charge (ESC)