CF · AfricaLK · Asia
Central African Republic vs Sri Lanka: tax rates compared
Between the two, Central African Republic's income tax rate (40%) tops Sri Lanka's (36%) by 4pp. The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 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 | CF | LK | Difference |
|---|---|---|---|
| Income Tax | 40% | 36% | CF +4 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 19% | 18% | CF +1 pp |
| Capital Gains Tax | 40% | 0% | CF +40 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Difference | +4 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | 0 pp | displayed rates match |
There's no gap here — Central African Republic and Sri Lanka both post a corporate tax rate of 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | +1 pp | Central African Republic higher |
Between the two, Central African Republic's VAT rate (19%) tops Sri Lanka's (18%) by 1pp. The 181-country average is 15%: both sit above it. Central African Republic's figure is dated 2019-01-01 and Sri Lanka's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | +40 pp | Central African Republic higher |
Between the two, Central African Republic's capital gains tax rate (40%) tops Sri Lanka's (0%) by 40pp. The 175-country average is 10.3%: Central African Republic sits above it, Sri Lanka sits below it. Central African Republic's figure is dated 2023-01-01 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.