BY · EuropeLK · Asia
Belarus vs Sri Lanka: tax rates compared
Between the two, Sri Lanka's income tax rate (36%) tops Belarus's (30%) by 6pp. The 200-country average is 28%: both sit above it. Belarus's figure is dated 2026-01-01 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 | BY | LK | Difference |
|---|---|---|---|
| Income Tax | 30% | 36% | LK +6 pp |
| Corporate Tax | 25% | 30% | LK +5 pp |
| VAT | 20% | 18% | BY +2 pp |
| Capital Gains Tax | 13% | 0% | BY +13 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Difference | −6 pp | Sri Lanka higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 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 |
Between the two, Sri Lanka's corporate tax rate (30%) tops Belarus's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belarus | 20% | Source: Tax Code of the Republic of Belarus (Special Part), Article 122 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-19 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | +2 pp | Belarus higher |
Between the two, Belarus's VAT rate (20%) tops Sri Lanka's (18%) by 2pp. The 181-country average is 15%: both sit above it. Belarus's figure is dated 2026-07-19 and Sri Lanka's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 160: tax base for income from securities transactions; Art. 173: personal income tax rates) · as of 2026-07-19 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | +13 pp | Belarus higher |
Between the two, Belarus's capital gains tax rate (13%) tops Sri Lanka's (0%) by 13pp. The 175-country average is 10.3%: Belarus sits above it, Sri Lanka sits below it. Belarus'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.