LK · AsiaCH · Europe
Sri Lanka vs Switzerland: tax rates compared
Switzerland's income tax rate is 5.4pp higher than Sri Lanka's (41.4% 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 | LK | CH | Difference |
|---|---|---|---|
| Income Tax | 36% | 41.4% | CH +5.4 pp |
| Corporate Tax | 30% | 19.6% | LK +10.4 pplargest gap |
| VAT | 18% | 8.1% | LK +9.9 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −5.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10.4 pp | Sri Lanka higher |
Sri Lanka's corporate tax rate is 10.4pp higher than Switzerland's (30% vs 19.6%). The 201-country average is 22.6%: Sri Lanka sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +9.9 pp | Sri Lanka higher |
Sri Lanka's VAT rate is 9.9pp higher than Switzerland's (18% vs 8.1%). The 181-country average is 15%: Sri Lanka sits above it, Switzerland sits below it. Sri Lanka's figure is dated 2024-01-01 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
Sri Lanka's capital gains tax rate is identical to Switzerland's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Sri Lanka's figure is dated 2025-11-19 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 0% | Source: Sri Lanka Inland Revenue Department — Acts of Parliament (tax legislation listing) · as of 2026-07-18 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland's wealth tax rate is 0.9pp higher than Sri Lanka's (0.9% vs 0%). The 193-country average is 0.1%: Sri Lanka sits below it, Switzerland sits above it. Sri Lanka's figure is dated 2026-07-18 and Switzerland's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.