Sri Lanka

No net wealth tax currently levied. No Wealth Tax Act appears among the taxes/Acts administered by the Inland Revenue Department per its official current Acts listing (Inland Revenue Act No. 24 of 2017, VAT Act, Nation Building Tax Act, Economic Service Charge Act, Betting and Gaming Levy Act, Stamp Duty Act, Debits Tax Act (repealed), Surcharge Tax Act, Social Security Contribution Levy Act, Tax Appeals Commission Act, etc.) — concluded by omission from this comprehensive government-published list rather than an explicit statement. PWC does not cover Sri Lanka in Worldwide Tax Summaries (confirmed: no country page exists on taxsummaries.pwc.com).