Income tax NEW
How to get a Tax Residency Certificate (TRC)
A TRC proves to another country that you are a Sri Lankan tax resident. IRD has published the ways to apply.
Based on: 19 October 2026
Self-employed or professional
WHT
A client paying you more than Rs. 100,000 in a month may deduct 5%. Ask for the free WHT certificate — it reduces your tax.
Foreign income
Service fees from foreign clients received in foreign currency through a bank are taxed at a maximum of 15%.
Instalments
Quarterly instalments + return by 30 November.
TRC
Get a Tax Residency Certificate (TRC) if a foreign client asks.
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Shop / business NEWBusiness and self-employed: 2nd tax instalment for 2026/27 due 15 November
If you pay income tax in quarterly instalments, pay the 2nd instalment for 2026/27 by 15 November 2026.
Based on: 16 October 202611 days left
Income tax NEWIncome tax return for 2025/26: last day is 30 November 2026
If you are registered for income tax, file your 2025/26 return on or before 30 November 2026.
Based on: 16 October 202626 days left
Income tax NEW Deadline passedMissed the 30 September final tax payment? Pay now
The final income tax payment for 2025/26 was due on 30 September 2026. If you missed it, pay as soon as possible.
Based on: 28 September 2026
Law change Still in force2026 income tax law change: 8 changes that may affect you
The Inland Revenue (Amendment) Act No. 11 of 2026 was certified on 3 June 2026. Here are the changes that matter for ordinary people.
Based on: 8 June 2026
TIN NEWCheck your TIN online in 2 minutes — and print the proof
You can check your TIN on IRD e-Services. A printout showing your NIC and TIN may be accepted instead of the certificate.
Based on: 2 October 2026