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Sri Lanka vs Democratic Republic of Congo
Tax Rate Comparison

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

🇱🇰 Sri Lanka
vs
🇨🇩 Democratic Republic of Congo
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
0–40%
40% top; energy transition metals driving revenue hopes
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% stable; debt servicing requires revenue
No change
16%
16% TVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% maintained
No change
30%
30%; critical minerals fiscal regime key topic
No change

Capital Gains Tax

Capital Gains Tax
10%
10% CGT maintained
No change
30%
30% as income
No change

Social Security & Payroll

Social Security / Payroll
~12%
EPF reform; adequacy improving
No change
~17%
CNSS reform; social protection building slowly
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.

🇨🇩 Democratic Republic of CongoProvincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth — cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Générale des Impôts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

⚠️ 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 Democratic Republic of Congo: Key Tax Differences (2026)

💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (6–36% vs 0–40%). 🇱🇰 Sri Lanka is more favourable for high earners.

🛒 VAT/Sales Tax: Sri Lanka has a higher consumption tax (18% vs 16%).

🏢 Corporate Tax: Corporate rates are similar in both countries (30% vs 30%).

📈 Capital Gains: 🇱🇰 Sri Lanka taxes investment gains at a lower rate (10% vs 30%), benefiting investors.

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