WorldTax CompareAll Comparisons

Sri Lanka vs Netherlands
Tax Rate Comparison

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

🇱🇰 Sri Lanka
vs
🇳🇱 Netherlands
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
6–36%
Post-IMF program stabilization; rates held
No change
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% stable; debt servicing requires revenue
No change
9–21%
Reduced 9% rate under review
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% maintained
No change
19–25.8%
Stable; Pillar Two global minimum tax applies
No change

Capital Gains Tax

Capital Gains Tax
10%
10% CGT maintained
No change
~38%
Box 3 new regime: actual return basis
No change

Social Security & Payroll

Social Security / Payroll
~12%
EPF reform; adequacy improving
No change
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
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.

🇳🇱 NetherlandsMunicipal & Water Board Taxes

The Netherlands is a unitary state — income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

⚠️ 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 Netherlands: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (6–36% vs 9.32–49.5%). 🇱🇰 Sri Lanka is more favourable for high earners.

🛒 VAT/Sales Tax: Netherlands has a higher consumption tax (18% vs 9–21%).

🏢 Corporate Tax: 🇳🇱 Netherlands offers a lower corporate rate (25.8% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇱🇰 Sri Lanka taxes investment gains at a lower rate (10% vs 38%), benefiting investors.

Related Comparisons

🇱🇰 Sri Lanka vs 🇨🇳 ChinaTax comparison🇱🇰 Sri Lanka vs 🇭🇰 Hong KongTax comparison🇱🇰 Sri Lanka vs 🇯🇵 JapanTax comparison🇱🇰 Sri Lanka vs 🇲🇳 MongoliaTax comparison🇱🇰 Sri Lanka vs 🇰🇷 South KoreaTax comparison🇱🇰 Sri Lanka vs 🇺🇸 United StatesTax comparison🇱🇰 Sri Lanka vs 🇫🇷 FranceTax comparison🇱🇰 Sri Lanka vs 🇩🇪 GermanyTax comparison🇱🇰 Sri Lanka vs 🇮🇳 IndiaTax comparison🇱🇰 Sri Lanka vs 🇬🇧 United KingdomTax comparison🇱🇰 Sri Lanka vs 🇦🇺 AustraliaTax comparison🇱🇰 Sri Lanka vs 🇧🇷 BrazilTax comparison
All 🇱🇰 Sri Lanka comparisons →All 🇳🇱 Netherlands comparisons →