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India vs Sri Lanka
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฎ๐Ÿ‡ณ India
vs
๐Ÿ‡ฑ๐Ÿ‡ฐ Sri Lanka
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“30%
Zero tax slab expanded; new regime standard
No change
6โ€“36%
Post-IMF program stabilization; rates held
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
0โ€“28%
Further GST rationalization expected
No change
18%
18% stable; debt servicing requires revenue
No change
Corporate Tax Rate
Corporate Tax Rate
22โ€“25%
Pillar Two domestic rules being finalized
No change
30%
30% maintained
No change
Capital Gains Tax
Capital Gains Tax
12.5โ€“20%
12.5% LTCG equity; 20% property with indexation
No change
10%
10% CGT maintained
No change
Social Security & Payroll
Social Security / Payroll
24%
New social security code implementation ongoing
No change
~12%
EPF reform; adequacy improving
No change
State, Regional & Local Taxes

๐Ÿ‡ฎ๐Ÿ‡ณ India โ€” State, Professional & GST Variation

India's 28 states levy professional tax (up to โ‚น2,500/year), stamp duty on property (3%โ€“8%), and state excise on alcohol. GST has largely unified indirect taxes but petroleum products remain state-controlled. Property tax (nagar nigam) varies by city. Maharashtra, Karnataka, and Tamil Nadu have higher professional taxes.

๐Ÿ‡ฑ๐Ÿ‡ฐ Sri Lanka โ€” Provincial & Local Authority Taxes

Sri Lanka's 9 provincial councils have some tax powers including turnover tax, certain business taxes, and stamp duties within their provinces. Local authorities (municipal councils, urban councils, pradeshiya sabhas) levy property tax (Assessment rate) at 25% of annual value and various service fees. The Inland Revenue Department (IRD) administers national taxes. Sri Lanka went through a severe debt crisis in 2022โ€“23; significant IMF-backed tax reforms dramatically raised income tax rates and broadened the tax base.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

India vs Sri Lanka: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฑ๐Ÿ‡ฐ Sri Lanka has a higher top income tax rate (0โ€“30% vs 6โ€“36%). ๐Ÿ‡ฎ๐Ÿ‡ณ India is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: India has a higher consumption tax (0โ€“28% vs 18%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฎ๐Ÿ‡ณ India offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฑ๐Ÿ‡ฐ Sri Lanka taxes investment gains at a lower rate (10% vs 20%), benefiting investors.

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