CG · AfricaLK · Asia
Republic of the Congo vs Sri Lanka: tax rates compared
Republic of the Congo has an income tax rate of 40%, 4pp above Sri Lanka's 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 | CG | LK | Difference |
|---|---|---|---|
| Income Tax | 40% | 36% | CG +4 pp |
| Corporate Tax | 28% | 30% | LK +2 pp |
| VAT | 18.9% | 18% | CG +0.9 pp |
| Capital Gains Tax | 40% | 0% | CG +40 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Difference | +4 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 28% | 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 | −2 pp | Sri Lanka higher |
Sri Lanka has a corporate tax rate of 30%, 2pp above Republic of the Congo's 28%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | +0.9 pp | Republic of the Congo higher |
Republic of the Congo has a VAT rate of 18.9%, 0.9pp above Sri Lanka's 18%. The 181-country average is 15%: both sit above it. Republic of the Congo's figure is dated 2025-12-10 and Sri Lanka's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | +40 pp | Republic of the Congo higher |
Republic of the Congo has a capital gains tax rate of 40%, 40pp above Sri Lanka's 0%. The 175-country average is 10.3%: Republic of the Congo sits above it, Sri Lanka sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| 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 |
Republic of the Congo and Sri Lanka share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Republic of the Congo's figure is dated 2025-12-10 and Sri Lanka's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.