How to File Your Individual Tax Return in Sri Lanka (2026)

Individuals who are required to submit an income-tax return for the Year of Assessment 2025/2026 must generally file it by 30 November 2026 through the Inland Revenue Department’s e-Services portal.

The relevant income period is from 1 April 2025 to 31 March 2026. Any final balance of income tax should be paid by 30 September 2026.

Who Must File an Individual Tax Return?

You may need to file an individual income-tax return where you:

• earn business, professional, rental, investment or other taxable income;
• have employment income that has not been fully subjected to APIT;
• are required to make quarterly income-tax instalments or a final tax payment;
• earn taxable foreign-source or foreign-currency income;
• need to claim APIT, AIT, WHT or foreign-tax credits;
• want to claim an eligible income-tax refund; or
• have an active Individual Income Tax file with the IRD.

Having a TIN alone does not automatically create an income-tax return-filing obligation.

An individual whose only income is employment income fully subjected to APIT is generally not required to maintain an income-tax file or submit a return where no quarterly instalment or final tax payment is due. This relief also applies where the employee has additional interest income not exceeding Rs. 5,000.

However, where the Commissioner-General has already opened an income-tax file, the individual must continue filing until that file is officially closed. Filing a nil return does not automatically close the file.

Individual Income-Tax Rates for 2025/2026

Personal relief of Rs. 1,800,000 is available to resident individuals and non-resident individuals who are Sri Lankan citizens. It cannot be deducted against gains from the realisation of investment assets.

Foreign-Currency and Foreign-Source Income

A maximum income-tax rate of 15% may apply to:

• income from services provided in or outside Sri Lanka to be used outside Sri Lanka, where payment is received in foreign currency and remitted through a bank to Sri Lanka; and
• qualifying foreign-source income earned in foreign currency and remitted through a bank to Sri Lanka.

Being paid in USD, GBP, EUR or another foreign currency does not automatically qualify an individual for the 15% rate. The nature of the income, use of the service and banking conditions must all be considered.

Documents to Prepare

Depending on your income sources, you may need:

• your TIN and IRD e-Services PIN;
• APIT/T-10 certificates from employers;
• employment-income records;
• bank interest and AIT certificates;
• WHT certificates;
• business or professional income-and-expense records;
• rental agreements and rental-income details;
• foreign-income and bank-remittance evidence;
• records of qualifying donations;
• evidence of eligible solar-panel expenditure; and
• details of assets and liabilities as at 31 March 2026.

Individual taxpayers are required to complete the relevant return schedules and Statement of Assets and Liabilities.

Available Reliefs

The main reliefs available to qualifying resident individuals include:

• personal relief of Rs. 1,800,000;
• rent relief equal to 25% of total rental income;
• solar-panel relief of up to Rs. 600,000 per year, subject to the relevant conditions and total expenditure or eligible loan payments; and
• qualifying payments such as certain donations to the Government, government funds or approved charities.

The solar panels must be installed at the individual’s premises and connected to the national grid.

General medical expenses, private tuition fees, personal insurance premiums and rent paid for your own residence are not currently available as general personal deductions.

How to File Online

1. Log in to the IRD e-Services portal using your TIN and PIN.
2. Select Return/Schedule Management.
3. Choose Individual Income Tax and the Year of Assessment 2025/2026.
4. Select the income sources that apply to you.
5. Use the Simplified Return where eligible, or complete the Standard Return and relevant schedules.
6. Verify any information pre-filled by the IRD.
7. Complete the Statement of Assets and Liabilities.
8. Review the calculation and declaration.
9. Upload the required supporting documents or provide them later where permitted.
10. Submit the return and retain the acknowledgement for your records.

E-filing is generally mandatory for individual taxpayers. Senior citizens may file either electronically or manually.

Paying Tax and Claiming Credits

APIT, AIT and WHT already deducted may generally be claimed as tax credits where the relevant conditions and certificates are available.

Any remaining final income-tax balance for 2025/2026 should be paid by 30 September 2026. Payment can be made using the IRD’s approved payment channels, including the Online Tax Payment Platform available through participating banks.

A resident individual claiming a refund of up to Rs. 180,000 for 2025/2026 may qualify for processing within three months before a tax audit, subject to the applicable conditions.