AG · AmericasLK · Asia
Antigua and Barbuda vs Sri Lanka: tax rates compared
Sri Lanka has an income tax rate of 36%, 36pp above Antigua and Barbuda's 0%. The 200-country average is 28%: Antigua and Barbuda sits below it, Sri Lanka sits above it. Antigua and Barbuda's figure is dated 2026-07-20 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 | AG | LK | Difference |
|---|---|---|---|
| Income Tax | 0% | 36% | LK +36 pplargest gap |
| Corporate Tax | 25% | 30% | LK +5 pp |
| VAT | 17% | 18% | LK +1 pp |
| Capital Gains Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Difference | −36 pp | Sri Lanka higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | 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 | −5 pp | Sri Lanka higher |
Sri Lanka has a corporate tax rate of 30%, 5pp above Antigua and Barbuda's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | −1 pp | Sri Lanka higher |
Sri Lanka has a VAT rate of 18%, 1pp above Antigua and Barbuda's 17%. The 181-country average is 15%: both sit above it. Antigua and Barbuda's figure is dated 2026-01-01 and Sri Lanka's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | 0 pp | displayed rates match |
Antigua and Barbuda and Sri Lanka share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Antigua and Barbuda's figure is dated 2026-07-19 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.