DE · EuropeLK · Asia
Germany vs Sri Lanka: tax rates compared
Germany's income tax rate is 11.5pp higher than Sri Lanka's (47.5% vs 36%). The 200-country average is 28%: both sit 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 | DE | LK | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 36% | DE +11.5 pp |
| Corporate Tax | 30.1% | 30% | DE +0.1 pp |
| VAT | 19% | 18% | DE +1 pp |
| Capital Gains Tax | 25% | 0% | DE +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +11.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +0.1 pp | Germany higher |
Germany's corporate tax rate is 0.1pp higher than Sri Lanka's (30.1% vs 30%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | +1 pp | Germany higher |
Germany's VAT rate is 1pp higher than Sri Lanka's (19% vs 18%). The 181-country average is 15%: both sit above it. Germany's figure is dated 2026-06-30 and Sri Lanka's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | +25 pp | Germany higher |
Germany's capital gains tax rate is 25pp higher than Sri Lanka's (25% vs 0%). The 175-country average is 10.3%: Germany sits above it, Sri Lanka sits below it. Germany's figure is dated 2026-06-30 and Sri Lanka's 2025-11-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| 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 |
Germany's wealth tax rate is identical to Sri Lanka's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.