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Sri Lanka
Asia
Lucky Nomads World Index
61.09 / 100
Global rank
#154
Corporate tax
30%
Personal tax
36%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.3 / 10
- Affordability Index7.9 / 10
- Entry Ease Index5.2 / 10
- Tax Freedom Index4.9 / 10
- WiFi Index6.5 / 10
- Admin Ease Index5.5 / 10
- Healthcare Index7.6 / 10
- City Comfort Index7.2 / 10
- WeatherComfort Index5.6 / 10
- Banking Index6.1 / 10
- GeoStability Index6.3 / 10
- Justice & Order Index5.5 / 10
- Quality of Life Index6.5 / 10
- Open Society Index5.4 / 10
- Flight Index3.5 / 10
- Environmental Quality Index6.7 / 10
- English Index4.7 / 10
- Wealth Protection Index7.5 / 10
- AI Access Index5.9 / 10
- Economic Openness Index4.9 / 10
- Market Depth Index6.1 / 10
- ClimateShield Index5.8 / 10
Country snapshot
- Capital
- Sri Jayawardenepura Kotte
- Population (approx.)
- 22,000,000
- Area (km²)
- 65,610 km²
- Currency code (ISO 4217)
- LKR
- Currency name
- Sri Lankan rupee
- Main airport IATA code
- CMB
- Airport name
- Bandaranaike International Airport
General facts
- Minimum monthly cost
- From $964/month
- Main languages
- Sinhala, Tamil
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .lk
- Phone calling code
- +94
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 30%Very highWorldwide
- Marginal PIT (personal income tax)
- 36%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies taxed on worldwide income, non-resident companies taxed only on Sri Lankan-source income. Foreign income remitted through a Sri Lankan bank can qualify for the 15% concessionary rate (service exports and foreign-source income). Port City BSI (0% / 7.5%) and Strategic Development Projects (up to 10 years holiday) carve out specific zones.
Flat 30% corporate income tax under the Inland Revenue Act No. 24 of 2017 as amended in 2025. Service exports and foreign-source income remitted through a Sri Lankan bank benefit from a 15% concessionary rate under the Inland Revenue (Amendment) Act No. 02 of 2025, while betting, gaming, liquor, and tobacco are taxed at 45% from 1 April 2025.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Residents taxed on worldwide income (183-day physical presence test). Foreign service and foreign source income remitted through a Sri Lankan bank capped at 15% under the IRA Amendment Act No. 02 of 2025. Non-residents taxed only on Sri Lankan-source income. No separate non-dom or new resident regime.
Progressive PIT 6/18/24/30/36 above personal relief, top 36% rate from taxable income. Foreign service and foreign source income remitted through a Sri Lankan bank is capped at 15% under IRA Amendment Act No. 02 of 2025 effective 1 April 2025, acting as a final tax for compliant earners.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Colombo Port City Primary Business of Strategic Importance (Primary BSI)
AvailableCorporate income tax holiday of 8 to 15 years for Primary Businesses of Strategic Importance designated by the Colombo Port City Economic Commission…
Colombo Port City Secondary Business of Strategic Importance (Secondary BSI)
AvailableConcessionary 7.5% corporate income tax rate for 4 years for Secondary Businesses of Strategic Importance designated by the Colombo Port City…
Foreign Service Income and Foreign Source Income 15% Concessionary Rate
AvailableConcessionary tax rate of 15% on foreign service income and foreign source income for Sri Lankan tax residents, both individuals and companies,…
Strategic Development Projects (SDP) Tax Concessions
AvailableDiscretionary tax holiday regime granting up to 10 years of corporate income tax exemption plus exemptions from VAT, customs duty, Ports and…
For individuals
Foreign Service Income and Foreign Source Income 15% Concessionary Rate
AvailableConcessionary tax rate of 15% on foreign service income and foreign source income for Sri Lankan tax residents, both individuals and companies,…
You either qualify for Sri Lanka's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Sri Lanka. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Available
Programmes
Sri Lanka lists several residency and mobility routes across residence by investment, work (employer sponsored), work (self sponsored), retirement routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Residence by investment
3 programmesCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available, rules being updated
Golden Paradise Residence Visa Program
- Available
Investor Visa (Individual Investor Category)
- Available
Resident Guest Scheme (Investor Category)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Residence Visa for Employment
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Resident Guest Scheme (Professional Category)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
My Dream Home Visa Programme (Retirement Visa)
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
Digital Nomad Visa
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Sri Lanka.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index7.9 / 10Competitive cost of living
- Healthcare Index7.6 / 10Solid healthcare access and quality
- Wealth Protection Index7.5 / 10Strong wealth protection index
Weakest dimensions
- Flight Index3.5 / 10
- English Index4.7 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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