LK · AsiaUS · Americas
Sri Lanka vs United States: tax rates compared
Between the two, United States's income tax rate (43.7%) tops Sri Lanka's (36%) by 7.7pp. The 200-country average is 28%: both sit above it.
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 | US | Difference |
|---|---|---|---|
| Income Tax | 36% | 43.7% | US +7.7 pp |
| Corporate Tax | 30% | 25.6% | LK +4.4 pp |
| Capital Gains Tax | 0% | 20% | US +20 pplargest gap |
| 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 |
| United States | 43.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −7.7 pp | United States higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sri Lanka | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United States | 25.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4.4 pp | Sri Lanka higher |
Between the two, Sri Lanka's corporate tax rate (30%) tops United States's (25.6%) by 4.4pp. The 201-country average is 22.6%: both sit above 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 |
| United States | 20% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2025-01-01 |
| Difference | −20 pp | United States higher |
Between the two, United States's capital gains tax rate (20%) tops Sri Lanka's (0%) by 20pp. The 175-country average is 10.3%: Sri Lanka sits below it, United States 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 |
| United States | 0% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2026-03-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Sri Lanka and United States both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.