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Sri Lanka vs Andorra
Tax Rate Comparison

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

🇱🇰 Sri Lanka
vs
🇦🇩 Andorra
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
6–36%
Post-IMF program stabilization; rates held
No change
0–10%
10% top; EU alignment reforms ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% stable; debt servicing requires revenue
No change
4.5%
4.5% IGI — lowest in Europe
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% maintained
No change
10%
10% IS; EU Association Agreement compliance
No change

Capital Gains Tax

Capital Gains Tax
10%
10% CGT maintained
No change
0%
No CGT — key differentiator
No change

Social Security & Payroll

Social Security / Payroll
~12%
EPF reform; adequacy improving
No change
~21.5%
CASS stable; healthcare system well-funded
No change
State, Regional & Local Taxes

🇱🇰 Sri LankaProvincial & 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 2022–23; significant IMF-backed tax reforms dramatically raised income tax rates and broadened the tax base.

🇦🇩 AndorraParish Taxes & Local Levies

Andorra's 7 parishes (parròquies) levy communal taxes including building and land taxes, commercial licence fees, and local service charges. Andorra only introduced a personal income tax (IRPF) in 2015 and corporate tax (IS) in 2012. This micro-state in the Pyrenees between France and Spain remains a significant tax haven due to very low VAT and no inheritance or capital gains tax. It has an Association Agreement with the EU.

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

Sri Lanka vs Andorra: Key Tax Differences (2026)

💰 Income Tax: 🇱🇰 Sri Lanka has a higher top income tax rate (6–36% vs 0–10%). 🇦🇩 Andorra is more favourable for high earners.

🛒 VAT/Sales Tax: Sri Lanka has a higher consumption tax (18% vs 4.5%).

🏢 Corporate Tax: 🇦🇩 Andorra offers a lower corporate rate (10% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇦🇩 Andorra taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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All 🇱🇰 Sri Lanka comparisons →All 🇦🇩 Andorra comparisons →