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Guide · Sri Lanka · Published 2026-10-11

How to file your income tax return in Sri Lanka

Filing your income tax return in Sri Lanka on IRD e-Services: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

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Who must file

Companies, partnerships and individuals with taxable income file a return of income. An employee does not have to, if their only income is employment income fully covered by APIT with no instalments or final payment outstanding — the same relief covers up to Rs. 5,000 of interest on top. But if IRD has opened a file in your name you must keep filing until it is formally closed, and you can ask your regional office to close it if you have no liability. Personal relief is Rs. 1,800,000 a year for a resident individual, or a non-resident who is a Sri Lankan citizen.

Tax year and deadline

The year of assessment runs 1 April to 31 March. The return is due on or before 30 November after the year ends — so the return for 2025/2026, the year to 31 March 2026, is due by 30 November 2026.

Filing step by step

  1. File on e-Services. Electronic filing has been compulsory for everyone since the year of assessment beginning 1 April 2023; only the Commissioner-General can authorise a paper return, and senior citizens may choose paper from 2025/2026.
  2. Pay quarterly instalments as you go, by 15 August, 15 November, 15 February and 15 May, with the balance due by 30 September after the year ends. From 2026/2027 you no longer file a Statement of Estimated Tax — instalments are based on the previous year's liability.
  3. Claim credit for tax already withheld: APIT your employer deducted, and AIT or WHT deducted on interest, service fees and other payments. Withholding agents must give you a withholding certificate free of charge.
  4. Attach the schedules the return calls for, and keep the supporting records — IRD can raise an amended assessment on what you file.
  5. File even if you are late. Late filing costs the greater of 5% of the tax owing plus 1% for each month it continues, or Rs. 50,000 plus Rs. 10,000 a month. Late payment adds 20% of the tax unpaid plus 1.5% interest a month, and a missed instalment adds 10%. Since 3 June 2026 persistent failure to file or to register can be prosecuted before a Magistrate, after a 30-day written warning, with a fine up to Rs. 400,000 and/or six months.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Inland Revenue Department (IRD) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Inland Revenue Department (IRD).