Sri Lanka

Sri Lanka taxes residents on worldwide income on a progressive scale running from 6 percent up to a 36 percent top rate, with residency triggered at 183 days of presence. There is no wealth tax and no individual exit tax, and gift and inheritance taxes flagged under the IMF program are not yet in force, though VAT is high at 18 percent and now applies to non-resident digital services. A digital nomad visa launched in early 2026 with a 2,000 USD monthly income floor, but the self-employed face voluntary rather than mandatory social security and a still difficult business setup environment.