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France vs Sri Lanka
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇫🇷 France
vs
🇱🇰 Sri Lanka
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–45%
Surcharges normalized; inflation adjustment
No change
6–36%
Post-IMF program stabilization; rates held
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5.5–20%
Standard 20% maintained
No change
18%
18% stable; debt servicing requires revenue
No change

Corporate Tax Rate

Corporate Tax Rate
25%
Large company surcharge expired; flat 25%
No change
30%
30% maintained
No change

Capital Gains Tax

Capital Gains Tax
30%
PFU at 30% maintained
No change
10%
10% CGT maintained
No change

Social Security & Payroll

Social Security / Payroll
~45%
Contribution rates stable; healthcare costs rising
No change
~12%
EPF reform; adequacy improving
No change
State, Regional & Local Taxes

🇫🇷 FranceLocal & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.

🇱🇰 Sri LankaProvincial & Local Authority Taxes

Sri Lanka's 9 provincial councils have some tax powers including turnover tax, certain business taxes, and stamp duties within their provinces. Local authorities (municipal councils, urban councils, pradeshiya sabhas) levy property tax (Assessment rate) at 25% of annual value and various service fees. The Inland Revenue Department (IRD) administers national taxes. Sri Lanka went through a severe debt crisis in 2022–23; significant IMF-backed tax reforms dramatically raised income tax rates and broadened the tax base.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

France vs Sri Lanka: Key Tax Differences (2026)

💰 Income Tax: 🇫🇷 France has a higher top income tax rate (0–45% vs 6–36%). 🇱🇰 Sri Lanka is more favourable for high earners.

🛒 VAT/Sales Tax: France has a higher consumption tax (5.5–20% vs 18%).

🏢 Corporate Tax: 🇫🇷 France offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇱🇰 Sri Lanka taxes investment gains at a lower rate (10% vs 30%), benefiting investors.

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