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Sri Lanka · Corporate tax rate

Sri Lanka Corporate tax rate

Source: OECD (via DBnomics). · updated 2025-12-31

Latest · 202530%
Previous · 202430%
Highest · 200242%
Lowest · 202124%

Sri Lanka's corporate tax rate stands at 30% as of 2025-12-31, up from 30% in 2024. Historical data runs from 2000 to 2025 (26 observations).

Recent trend

In 2025, Sri Lanka's corporate tax rate was 30%, unchanged from 30% in 2024.

In 2024, Sri Lanka's corporate tax rate was 30%, unchanged from 30% in 2023.

In 2023, Sri Lanka's corporate tax rate was 30%, up from 24% in 2022.

In 2022, Sri Lanka's corporate tax rate was 24%, unchanged from 24% in 2021.

In 2021, Sri Lanka's corporate tax rate was 24%, down from 28% in 2020.

Sri Lanka Corporate tax rate — historical data

YearValueChange
202530%+0%
202430%+0%
202330%+6%
202224%+0%
202124%-4%
202028%+0%
201928%+0%
201828%+0%
201728%+0%
201628%+0%
201528%+0%
201428%+0%
201328%+0%
201228%+0%
201128%-7%
201035%+0%
200935%+0%
200835%+0%
200735%+2.5%
200632.5%+0%
200532.5%-2.5%
200435%+0%
200335%-7%
200242%+7%
200135%+0%
200035%

Source: OECD (via DBnomics). · Download this series as CSV — free, attribution required (CC BY 4.0).

More Sri Lanka data

Frequently asked questions

What is Sri Lanka's corporate tax rate?

Sri Lanka's corporate tax rate is 30% as of 2025-12-31, compared with 30% in 2024. Source: OECD (via DBnomics).

What was the highest corporate tax rate in Sri Lanka?

The highest recorded value is 42% (2002); the lowest is 24% (2021), across data from 2000 to 2025.

Where does this data come from?

Source: OECD (via DBnomics). Figures are republished with attribution and updated as the source releases new observations.