Sri Lanka is leading on low holiday costs for Britons with competitive prices for eight popular holiday items surveyed including a dinner for two, an annual survey by UK's Post Office showed.
Sri Lanka had the lowest holiday costs among 40 destinations surveyed at 27.95 British pounds down 31 percent from a year earlier, with Spain's Costa de Sol area coming second with 37.72 pounds.
Sri Lanka has new visa fee from 2012.
"UK visitors will have to factor in a new $20 per person visa charge but this is a far cry from the $50 tag first announced – and the original plan to charge children under 12 has also been dropped," the report said.
"This means that families considering an Indian Ocean trip should find Sri Lanka cheaper than Mauritius or the Maldives."
The annual Worldwide Holiday Costs Barometer 2012 compiled by the Post Office's Holiday Money division measures eight items including the price of coffee and beer in a bar and supermarket prices for bottled water, sun cream, insect repellent and cigarettes.
The prices are calculated in Sterling pounds.