Verified Facts

Official NameDemocratic Socialist Republic of Sri Lanka
CapitalSri Jayawardenepura Kotte
Population21.8 million
Area65,610 km² (25,332 sq mi)
LanguagesSinhala, Tamil
CurrencySri Lankan rupee (Rs රු)
TimezoneUTC+05:30
RegionAsia / Southern Asia
Drives onLeft
Source: REST Countries API

Doing business in Sri Lanka can be relatively straightforward, with the country offering a range of investment opportunities and a strategic location in the heart of the Indian Ocean, but it also presents some challenges, including a complex bureaucracy and corruption.

Quick Facts

Ease of Doing Business99 (out of 190 countries, World Bank ranking 2020)
Corporate Tax Rate24%
FDI Inflow$1.2 billion annual
Special Economic ZonesYes, 12
Key IndustriesTextiles, Tea, Tourism
Currency StabilityModerate

Business Environment

Sri Lanka has a mixed business environment, with a government that is generally supportive of foreign investment, but also a complex bureaucracy that can hinder business operations. The country has made significant progress in recent years in improving its business climate, with a range of reforms aimed at simplifying procedures and reducing corruption. However, more needs to be done to address the remaining challenges, including a lack of transparency and accountability in government decision-making. The country's strategic location, with access to major shipping lanes, and its highly literate and skilled workforce, make it an attractive location for foreign investors.

The government has established a range of institutions to support business, including the Board of Investment, which provides a range of incentives and services to investors. However, the country's bureaucracy can be slow and cumbersome, and corruption remains a significant problem. The government has taken steps to address these issues, including the introduction of a new anti-corruption law and the establishment of a specialized anti-corruption agency.

Sri Lanka's business environment is also influenced by its cultural and social context. The country has a highly developed social safety net, with a range of programs aimed at reducing poverty and improving living standards. However, the country also faces significant social and economic challenges, including a large informal sector and a shortage of skilled workers.

Starting a Business

Starting a business in Sri Lanka involves several steps, which are outlined in the table below.

StepRequirementTimeCost (USD)
1Register with the Department of Registrar of Companies2-3 days$100
2Obtain a Tax Identification Number (TIN)1 day$0
3Register with the Inland Revenue Department1 day$0
4Obtain a Value Added Tax (VAT) registration2-3 days$50
5Register with the Central Bank of Sri Lanka2-3 days$100
6Obtain a business license2-3 days$200
7Register with the Labor Department1 day$0

Investment Opportunities

Sri Lanka offers a range of investment opportunities, particularly in the following sectors.

SectorOpportunityGrowth PotentialNotes
TourismDevelopment of tourist infrastructure, including hotels and resortsHighSri Lanka's tourism industry has significant growth potential, with a range of attractions, including its beautiful beaches, ancient cities, and wildlife reserves.
IT and BPOEstablishment of IT and BPO companies, including call centers and software developmentMediumSri Lanka has a highly developed IT sector, with a range of companies already operating in the country.
AgricultureDevelopment of agricultural products, including tea, rubber, and spicesMediumSri Lanka is a significant producer of agricultural products, including tea, rubber, and spices, and there are opportunities for investment in this sector.
ManufacturingEstablishment of manufacturing companies, including textiles and apparelMediumSri Lanka has a well-developed manufacturing sector, with a range of companies already operating in the country.
Renewable EnergyDevelopment of renewable energy projects, including wind and solar powerHighSri Lanka has significant potential for renewable energy, particularly wind and solar power, and the government is actively promoting investment in this sector.

Foreign Direct Investment

  • Sri Lanka has seen a significant increase in foreign direct investment (FDI) in recent years, with a range of countries, including China, India, and the United States, investing in the country.
  • The main investing countries in Sri Lanka are China, India, and the United Kingdom.
  • The government offers a range of incentives to investors, including tax holidays and investment allowances.
  • However, there are some restricted sectors, including defense and telecommunications, where foreign investment is subject to certain restrictions.
  • The country is also a member of a range of regional trade agreements, including the South Asian Free Trade Area (SAFTA) and the Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC).
  • Sri Lanka has a well-developed legal and regulatory framework, with a range of laws and regulations governing business operations.
  • The country has a Company Law, which governs the establishment and operation of companies, and a Securities and Exchange Commission, which regulates the securities market.
  • The country also has a range of labor laws, which govern employment relationships, and a dispute resolution framework, which provides for the resolution of commercial disputes.
  • The government has also established a National Intellectual Property Office, which is responsible for protecting intellectual property rights.
  • The country is also a member of a range of international organizations, including the World Trade Organization (WTO) and the International Labor Organization (ILO).

Challenges & Risks

  • Sri Lanka faces a range of challenges and risks, including a complex bureaucracy and corruption.
  • The country also faces significant political risk, with a history of political instability and conflict.
  • The country's infrastructure is also a challenge, with a range of problems, including traffic congestion and power outages.
  • The country is also vulnerable to natural disasters, including floods and droughts.
  • The country's currency can also be volatile, with a range of factors, including economic instability and political risk, affecting its value.

Free Zones & Incentives

  • Sri Lanka has a range of special economic zones, including the Katunayake Export Processing Zone and the Biyagama Export Processing Zone, which offer a range of incentives to investors.
  • The government also offers a range of tax incentives, including tax holidays and investment allowances, to investors.
  • The country has also established a range of investment promotion agencies, including the Board of Investment, which provides a range of services to investors.
  • The government has also introduced a range of other incentives, including subsidies and grants, to support business operations.