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Andorra vs Sri Lanka: tax rates compared
Sri Lanka's income tax rate is 26pp higher than Andorra's (36% vs 10%). The 200-country average is 28%: Andorra sits below it, Sri Lanka sits above it. Andorra's figure is dated 2023-01-19 and Sri Lanka's 2025-08-28, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | LK | Difference |
|---|---|---|---|
| Income Tax | 10% | 36% | LK +26 pplargest gap |
| Corporate Tax | 10% | 30% | LK +20 pp |
| VAT | 4.5% | 18% | LK +13.5 pp |
| Capital Gains Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Difference | −26 pp | Sri Lanka higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Sri Lanka | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −20 pp | Sri Lanka higher |
Sri Lanka's corporate tax rate is 20pp higher than Andorra's (30% vs 10%). The 201-country average is 22.6%: Andorra sits below it, Sri Lanka sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | −13.5 pp | Sri Lanka higher |
Sri Lanka's VAT rate is 13.5pp higher than Andorra's (18% vs 4.5%). The 181-country average is 15%: Andorra sits below it, Sri Lanka sits above it. Andorra's figure is dated 2014-07-30 and Sri Lanka's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 0% | Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | 0 pp | displayed rates match |
Andorra's capital gains tax rate is identical to Sri Lanka's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Andorra's figure is dated 2023-01-19 and Sri Lanka's 2025-11-19, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.