The Personal Income Tax Rate in Sri Lanka stands at 18 percent. Personal Income Tax Rate in Sri Lanka averaged 24.95 percent from 2004 until 2025, reaching an all time high of 35.00 percent in 2007 and a record low of 15.00 percent in 2016. source: Sri Lanka Inland Revenue Department

Related	Last	Previous	Unit	Reference
Corporate Tax Rate	30.00	30.00	percent	Dec 2025
Personal Income Tax Rate	18.00	18.00	percent	Dec 2025
Sales Tax Rate	18.00	18.00	percent	Dec 2025
Social Security Rate	20.00	20.00	percent	Dec 2025
Social Security Rate For Companies	12.00	12.00	percent	Dec 2025
Social Security Rate For Employees	8.00	8.00	percent	Dec 2025

Sri Lanka Personal Income Tax Rate

In Sri Lanka, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Sri Lanka.