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Taxes on corporate income

Tue Oct 26, 2021 10:15 am by ResearchMan

https://taxsummaries.pwc.com/sri-lanka/corporate/taxes-on-corporate-income
come / InstitutionCIT rate (%)
2018/19 and 2019/202020/21
Small and medium enterprises (SMEs) that conduct business in Sri Lanka, which do not have an associate that is an entity, and with an annual turnover less than 500 million Sri Lankan rupees (LKR)1414
Predominantly conducting of a business of exporting goods and services (exports includes specified undertakings)*1414
Predominantly conducting of a business of an …


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