LK · N 6°56′ · E 79°52′
Sri Lanka
Close to major Indian Ocean shipping routes, Sri Lanka suits regional trading, outsourcing, and export services. Incorporation is handled through the eROC platform; foreign ownership is generally possible, subject to sector, land, and investment-promotion rules.
Key points on one page.
- Tax
- Standard corporate income tax 30%; service-export and foreign-source exemptions removed from 2025
- Shareholders and directors
- Usually at least 1 shareholder and 1 director; residence needs depend on sector and secretary arrangements
- Share capital
- No general statutory minimum share capital; set capital according to funding and business needs
- Local requirements
- Sri Lankan registered office and company secretary required; restricted sectors or BOI projects need approval
- Annual maintenance
- File annual return with ROC; submit audited accounts and corporate tax return on schedule
- Incorporation timeline
- Usually about 2–4 weeks, depending on name, documents, and approvals
- Public disclosure
- Shareholder and director details filed with ROC; beneficial-owner registration required from 2026
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
02 · Advantages
Why Sri Lanka
- 01Convenient Indian Ocean shipping and South Asia access
- 02Foreign ownership available in most sectors
- 03BOI offers investment facilitation and project coordination
03 · Requirements
Formation requirements
- Name and articles must be cleared by ROC, generally through eROC
- Restricted sectors, land, or BOI incentives require relevant prior approvals
- Appoint a qualified company secretary and maintain a Sri Lankan registered office
04 · Compliance
Annual compliance
- File Form 15 annual return with ROC
- Prepare and audit financial statements and file corporate tax return
- Maintain shareholder, director, and beneficial-owner records
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
Consult · 预约顾问
Incorporate a
Sri Lanka company.
Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.
Thank you. We have received your inquiry.
An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。