Sri Lanka is an island country in South Asia, located southeast of India and northeast of the Maldives.

The island is home to many cultures, languages and ethnicities. The majority of the population is from the Sinhalese ethnicity, while a large minority of Tamils have also played an influential role in the island’s history; Christians in both groups are recent converts who have kept the traditional culture. Moors, Burghers, Malays, Chinese, and the aboriginal Vedda are also established groups on the island.

Capital: Sri Jayawardenepura Kotte (administrative) / Colombo (commercial)

Currency: Sri Lankan rupee

Timezone: UTC+5,5

Corporate tax rate: 28%

Personal tax rate: 4-24%

Capital gains tax: 10-15%

VAT: 15%

Tax residence: 183 days rule: world income is taxed with some exceptions.

CFC Rules: No

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