There is no restriction on repatriation of profits/dividends of foreign companies. Remittance of management fees, royalties and licensing fees are also permitted for companies with majority foreign investment approved under Section 17 of the Board of Investment (BOI) Act. Sri Lanka's foreign investment regime has been significantly liberalized since 1977. 100% foreign ownership is permitted in most industrial and a number of service sector activities including banking, insurance, finance, construction, mass transportation, telecommunications and information technology, and petroleum distribution.

Stock market investments can be remitted without prior approval from the Central Bank. Investment returns can be remitted in any convertible currency at the market rate while foreign investors may invest in foreign-currency denominated bonds. National treatment is offered to all foreign investors. 

Sri Lanka has signed important investment protection agreements and double taxation agreements with France and several other countries.

Sri Lanka is a founder member of the Multilateral Investment Guarantee Agency (MIGA), which provides further safeguard against expropriation and non commercial risk.