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Sri Lanka Tax Treaties
1 active treaty partner
Sri Lanka maintains 1 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 15% to 15%. Interest rates range from 10% to 10% (median 10%). Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate30%
Individual Range6-36%
Capital Gains10%
CurrencyLKR
Key Facts
Treaty Model BasisUN
Treaty Network45 treaties
Fiscal YearApr 1 - Mar 31
CurrencyLKR
Rate Distribution
General Dividends at 5% or below0 of 1 treaties
Qualified Dividends at 5% or below0 of 1 treaties
Interest at 0%0 of 1 treaties
Official Sources
Tax AuthorityInland Revenue Department (IRD)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇺🇸United States | 15% / 15% | 10% | 0% | In force |