Moving to Sri Lanka: taxes, residence and life
How to become tax resident in Sri Lanka: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Sri Lanka the top income tax rate is 36%, dividends are taxed at up to 15% and companies pay 30% corporate tax.
How to move and become tax resident
To become tax resident in Sri Lanka you need at least 183 days a year (183 days in 12 months). The typical route is Golden Paradise Visa (USD 200k bank deposit): Deposit ≥USD 200k in a Golden Paradise FC account (50% usable after yr 1); USD 2k fee/person for 10 yrs; police + medical There are 5 open residence programmes in Sri Lanka — see the list below.
Living there
Colombo has a tropical rainforest climate with winter highs around 30.5 °C and summer highs around 31.5 °C.
Key facts
| Top income tax | 36% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 30% |
| टैक्स रेज़िडेंसी | 183 दिनों के बाद — 183 days in 12 months |
| आपका रास्ता | Golden Paradise Visa (USD 200k bank deposit) — Deposit ≥USD 200k in a Golden Paradise FC account (50% usable after yr 1); USD 2k fee/person for 10 yrs; police + medical |
| जलवायु प्रकार | tropical rainforest · 30.5° / 31.5° (Colombo) |
Residence programmes in Sri Lanka
Active programmes
- Golden Paradise Residence Visa — निवेश CHF 160'000 · 2026-10
Official portal now lists USD 200k minimum (launched 2022 at USD 100k)
- Resident Visa – Investor (BOI / Resident Guest Scheme) — निवेश CHF 80'000 · 2026-10
- Retirement Visa ("My Dream Home") — निवेश CHF 12'000 · 2026-10
- Employment Residence Visa — employment · 2026-10
- Spouse / Dependant Residence Visa — family · 2026-10
Changes or availability under review
- Digital Nomad Visa — आय / वर्ष CHF 19'200 · 2026-10
Rules reportedly revised 2026 (5-yr option)
Plan your residence route
Frequently asked questions
How many days do I need to spend in Sri Lanka to become tax resident?
183 दिनों के बाद. 183 days in 12 months Worldwide income up to 36%
How much tax will I pay in Sri Lanka?
In Sri Lanka the top income tax rate is 36%, dividends are taxed at up to 15% and companies pay 30% corporate tax.
Which residence programmes does Sri Lanka offer?
Golden Paradise Residence Visa (CHF 160'000); Resident Visa – Investor (BOI / Resident Guest Scheme) (CHF 80'000); Retirement Visa ("My Dream Home") (CHF 12'000); Employment Residence Visa; Spouse / Dependant Residence Visa
What is the usual way to move to Sri Lanka?
Golden Paradise Visa (USD 200k bank deposit). Deposit ≥USD 200k in a Golden Paradise FC account (50% usable after yr 1); USD 2k fee/person for 10 yrs; police + medical
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
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