Sri Lanka Income Tax Deadline 30 November 2026: What You Need

English · සිංහල පිටුවට →

The next Sri Lanka personal income tax deadline falls on 30 November 2026: the annual return for Year of Assessment 2025/26 (1 April 2025 to 31 March 2026). If you have not filed yet, here is exactly what you need to prepare, the penalty if you miss it, and three ways to get it done.

Who must file

You must file a return for YA 2025/26 if any of these apply:

• Taxable income exceeded Rs 1.8 million for the year.
• You earned business, freelance, or professional income.
• You received rental income.
• You had foreign-source income (now fully taxable from 1 April 2025).
• You drew salary from more than one employer.
• You carry a tax balance after APIT and WHT credits have been applied.

Single-employer PAYE workers whose salary is fully covered by APIT tables, and who had no other income, are not required to file.

What you need before you start

1. TIN and IRD e-Services login. If your TIN is dormant, reactivate it before you try to submit.
2. Income records for the full year. Salary slips and APIT certificate from each employer, business P&L, rental receipts, foreign remittance statements, and bank interest summaries.
3. Tax credit records. APIT certificate, WHT certificates from banks and clients, and the PRNs for any quarterly instalments already paid.
4. The computed balance owed. Use our APIT tax calculator to get a working figure in minutes.
5. Payment Reference Number (PRN). Generate one from the IRD portal if you still owe tax after credits.
6. A bank account with LankaPay CEFTS. You will need this to settle any outstanding balance.

What happens if you miss 30 November

The penalty for late filing starts at 5% of the tax due with a minimum of Rs 50,000. Interest on any unpaid tax runs at 1.5% per month from the due date. IRD can also disallow deductions or credits on a late-filed return, which may push your assessed tax higher. If you also missed the 30 September 2026 final-payment deadline, the 20% late-payment penalty and interest stack on top.

Two ways to get it done

Talk to us today

We file personal income tax returns end-to-end for individuals, sole traders, and company directors across Sri Lanka. If you want it off your plate before 30 November, pick whichever way is easiest for you:

1. WhatsApp. +94 77 220 3897 (fastest response, usually within the hour).
2. Call. +94 77 220 3897, weekdays 9am to 6pm.
3. Email. hello@erpa.lk
4. Book a free 10-minute consultation. erpa.lk/contact