LK · AsiaTJ · Asia
Sri Lanka vs Tajikistan: tax rates compared
Sri Lanka's income tax rate is 21pp higher than Tajikistan's (36% vs 15%). The 200-country average is 28%: Sri Lanka sits above it, Tajikistan sits below 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 | TJ | Difference |
|---|---|---|---|
| Income Tax | 36% | 15% | LK +21 pplargest gap |
| Corporate Tax | 30% | 18% | LK +12 pp |
| VAT | 18% | 14% | LK +4 pp |
| Capital Gains Tax | 0% | 15% | TJ +15 pp |
| Wealth Tax | 0% | 0% | match |
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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025), Art. 183 · as of 2025-05-14 |
| Difference | +21 pp | Sri Lanka higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tajikistan | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +12 pp | Sri Lanka higher |
Sri Lanka's corporate tax rate is 12pp higher than Tajikistan's (30% vs 18%). The 201-country average is 22.6%: Sri Lanka sits above it, Tajikistan 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 |
| Tajikistan | 14% | Source: Tax Code of the Republic of Tajikistan (Tax Committee under the Government of the Republic of Tajikistan) · as of 2024-01-01 |
| Difference | +4 pp | Sri Lanka higher |
Sri Lanka's VAT rate is 4pp higher than Tajikistan's (18% vs 14%). The 181-country average is 15%: Sri Lanka sits above it, Tajikistan sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025) · as of 2025-05-14 |
| Difference | −15 pp | Tajikistan higher |
Tajikistan's capital gains tax rate is 15pp higher than Sri Lanka's (15% vs 0%). The 175-country average is 10.3%: Sri Lanka sits below it, Tajikistan sits above it.
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 |
| Tajikistan | 0% | Source: FAOLEX (FAO legal database) — Tax Code of the Republic of Tajikistan · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Sri Lanka's wealth tax rate is identical to Tajikistan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.