LK · AsiaTO · Oceania
Sri Lanka vs Tonga: tax rates compared
Sri Lanka has an income tax rate of 36%, 11pp above Tonga's 25%. The 200-country average is 28%: Sri Lanka sits above it, Tonga sits below it. Sri Lanka's figure is dated 2025-08-28 and Tonga's 2021-07-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | LK | TO | Difference |
|---|---|---|---|
| Income Tax | 36% | 25% | LK +11 pplargest gap |
| Corporate Tax | 30% | 25% | LK +5 pp |
| VAT | 18% | 15% | LK +3 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 |
| Tonga | 25% | Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01 |
| Difference | +11 pp | Sri Lanka higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tonga | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Sri Lanka higher |
Sri Lanka has a corporate tax rate of 30%, 5pp above Tonga's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Tonga | 15% | Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24 |
| Difference | +3 pp | Sri Lanka higher |
Sri Lanka has a VAT rate of 18%, 3pp above Tonga's 15%. The 181-country average is 15%: Sri Lanka sits above it, Tonga matches the world average. Sri Lanka's figure is dated 2024-01-01 and Tonga's 2010-11-24, 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 |
| Tonga | 0% | Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Sri Lanka and Tonga share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.