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Sri Lanka vs Liechtenstein
Tax Rate Comparison

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

🇱🇰 Sri Lanka
vs
🇱🇮 Liechtenstein
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
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% stable; debt servicing requires revenue
No change
8.1%
8.1% standard; Swiss system alignment
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% maintained
No change
12.5%
12.5%; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
10%
10% CGT maintained
No change
0%
No CGT private assets
No change

Social Security & Payroll

Social Security / Payroll
~12%
EPF reform; adequacy improving
No change
~18.9%
AHV stable; mandatory pension contributions
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.

🇱🇮 LiechtensteinMunicipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%–250% of the base amount. Liechtenstein is a financial centre with very competitive corporate and income taxes. The Principality has a customs and currency union with Switzerland (using Swiss franc). It joined the EEA in 1995 and is noted for its foundation and trust law used for wealth structuring globally.

⚠️ 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 Liechtenstein: Key Tax Differences (2026)

💰 Income Tax: 🇱🇰 Sri Lanka has a higher top income tax rate (6–36% vs 2.5–22.4%). 🇱🇮 Liechtenstein is more favourable for high earners.

🛒 VAT/Sales Tax: Sri Lanka has a higher consumption tax (18% vs 8.1%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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