We LOVED Good Karma! This small hotel is peaceful X 1000. The beautiful rooms face either the ocean or a garden view, but all are just steps away from the lovely beach side pool and restaurant. Dine every morning and night overlooking the crashing waves. Stroll along the deserted beach, take in the stunning starscape at night, enjoy a beer or cocktail at sundown. It's pretty much paradise here.
The restaurant serves good food at tourista prices, and you're pretty much stuck on site so that's the only knock. We felt a little trapped at times, bored by the lack of walkable restaurant options and limited menu. But hey, that's the price you pay for a beach all to yourself and ten other guests.
The hotel is owned by a Russian couple, so the entrance says "To Russia with Love" and there are a few nods to Russia on the menu, like potatoes available instead of rice and some stews, etc. I felt the only improvement could be a little more Sri Lankan charm and authenticity. Very few come to Tangalle to enjoy the Russian influence :)