Shop / business NEW
Business 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
Rent income
Relief
25% rent relief — only 75% of rent is counted as income.
WHT
A company or business paying you more than Rs. 100,000 rent a month may deduct 10%. Ask for the WHT certificate.
Tax
Only if total income is above Rs. 1,800,000.
Return
If registered or you have tax to pay, file by 30 November.
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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
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