Sri Lanka

Individual - Foreign tax relief and tax treaties

Last reviewed - 29 June 2022

Foreign tax relief

Residents with foreign-source income are entitled to claim a tax credit equal to the income tax levied on that income in the foreign country. This credit cannot exceed the Sri Lanka income tax imposed on that income.

Tax treaties

See the Withholding taxes section in the Corporate tax summary for a list of countries with which Sri Lanka has a DTT.