Sri Lanka Corporate Tax Calculator 2026
Calculate Sri Lanka corporate income tax for 2026. Choose between 30% standard, 24% SME (turnover ≤ Rs. 500M), or 14% export/BOI concessionary rates.
Sri Lanka Corporate Tax Regime
Corporate Income Tax (CIT) in Sri Lanka is levied at 30% for standard companies. Small and medium enterprises with annual turnover not exceeding Rs. 500 million benefit from a reduced rate of 24%. Export-oriented companies and Board of Investment (BOI) enterprises enjoy a concessionary rate of 14%.
Sri Lanka Corporate Tax Calculator 2026
Sri Lanka corporate income tax calculator. Standard 30%, SME 24%, Export/BOI 14%. Calculate corporate tax liability and effective rate.
2026 Corporate Tax Rates:
- Standard: 30% — most companies
- SME: 24% — turnover ≤ Rs. 500M
- Export/BOI: 14% — export-oriented & BOI enterprises
Taxable Profitරු. 10,000,000
Tax Rate30%
Corporate Taxරු. 3,000,000
Effective Rate30.0%
Net Profit (After Tax)රු. 7,000,000