Yes. From 1 November 2026 a TIN certificate is also needed to register a business.
If your profit plus other income is above Rs. 1,800,000. Pay in quarterly instalments.
Registration is required if sales are above Rs. 60 million a year or Rs. 15 million a quarter.
Instalments (usual dates): 15 August, 15 November, 15 February, 15 May. Return: 30 November.
Own a (Pvt) Ltd company? You must report its real owners (beneficial ownership) to the Registrar of Companies. Late filing: up to Rs. 1 million fine or jail.
Tax you deducted from salaries (APIT), interest, and fees (AIT/WHT) in October 2026 must reach IRD on or before 15 November 2026.
The Registrar of Companies has issued a final warning. Companies that have not reported who really owns and controls them can be fined up to Rs. 1 million, jailed for up to 10 years, or both.
A TRC proves to another country that you are a Sri Lankan tax resident. IRD has published the ways to apply.
If you pay income tax in quarterly instalments, pay the 2nd instalment for 2026/27 by 15 November 2026.
If you are registered for income tax, file your 2025/26 return on or before 30 November 2026.
Businesses registered for VAT and SSCL must make their September 2026 payments and VAT return by the dates in the IRD notice.
