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
Working abroad
We are still checking some details in this post
Residency
If you go abroad for a job of at least 1 year with an employer not linked to your Sri Lankan employer, you are treated as non-resident for that period (from 1 April 2025).
Bank interest
Non-residents cannot use the bank interest self-declaration.
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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
TIN NEW Deadline passedNow in force: from 1 November, you need a TIN for these 8 services
Since 1 November 2026, you must show your TIN certificate (or an online verification printout) for these 8 common services.
Based on: 25 September 2026
VAT Still in forceVAT changes from 1 July 2026: 18% VAT on foreign digital services
Since 1 July 2026, 18% VAT applies to services that foreign companies sell online to people in Sri Lanka (apps, streaming, subscriptions).
Based on: 3 July 2026
Bank interest Still in forceIs 10% tax cut from your bank interest? You can stop it if your income is Rs. 1.8 million or less
If your total yearly income is Rs. 1,800,000 or less, give your bank a self-declaration form so it does not cut 10% from your interest.
Based on: 15 April 2026