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Estonia vs Sri Lanka: tax rates compared
Sri Lanka has an income tax rate of 36%, 14pp above Estonia's 22%. The 200-country average is 28%: Estonia sits below it, Sri Lanka sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | EE | LK | Difference |
|---|---|---|---|
| Income Tax | 22% | 36% | LK +14 pp |
| Corporate Tax | 22% | 30% | LK +8 pp |
| VAT | 24% | 18% | EE +6 pp |
| Capital Gains Tax | 22% | 0% | EE +22 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Difference | −14 pp | Sri Lanka higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −8 pp | Sri Lanka higher |
Sri Lanka has a corporate tax rate of 30%, 8pp above Estonia's 22%. The 201-country average is 22.6%: Estonia sits below it, Sri Lanka sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | +6 pp | Estonia higher |
Estonia has a VAT rate of 24%, 6pp above Sri Lanka's 18%. The 181-country average is 15%: both sit above it. Estonia's figure is dated 2025-07-01 and Sri Lanka's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | +22 pp | Estonia higher |
Estonia has a capital gains tax rate of 22%, 22pp above Sri Lanka's 0%. The 175-country average is 10.3%: Estonia sits above it, Sri Lanka sits below it. Estonia's figure is dated 2026-05-29 and Sri Lanka's 2025-11-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| Sri Lanka | 0% | Source: Sri Lanka Inland Revenue Department — Acts of Parliament (tax legislation listing) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Estonia and Sri Lanka share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.