Sri Lanka

Corporate taxation

The standard tax rate is 28%, but the actual rate varies from 14% to 40% depending on the size and type of business.

Transfer pricing

Sri Lanka transfer pricing regulations are contained in Section 76 & 77 of the Inland Revenue Act, No. 24 of 2017. The legislation has been prepared in line with OECD Transfer Pricing Guidelines as well as UN TP Manual.


Transfer Pricing Case Law

Case NameDescriptionDateCountryKeywords