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Two Sri Lanka personal income tax deadlines fall this quarter for Year of Assessment 2025-26 (1 April 2025 – 31 March 2026). Final tax payment is due 30 September 2026 and the annual return filing is due 30 November 2026. Miss either and penalties start at 10-20% plus 1.5% monthly interest.
Payment vs return filing — not the same thing
The 30 September payment settles the tax balance owed for YA 2025-26. The 30 November filing tells IRD what you earned and how the tax was computed. Two different actions, two different penalties. Most individual taxpayers need to do both.
Who this applies to
File and pay for YA 2025-26 if you had: taxable income over Rs 1.8 million, business or freelance income, foreign-source income (all taxable from 1 April 2025), rental income, or salary from multiple employers. Pure single-employer PAYE workers whose only income is salary fully covered by APIT tables don’t need to file.
30 September 2026 — final payment
Total tax due minus APIT credit, WHT credits, and quarterly instalments already paid = the balance owed on 30 September. Pay via IRD’s Online Tax Payment Platform (OTPP) from any bank account via LankaPay CEFTS. Miss the deadline: 20% penalty (Section 179(1)) if unpaid within 14 days, plus 1.5%/month interest (Section 159(1)).
30 November 2026 — return filing
Section 93 of the Inland Revenue Act sets the annual return deadline at 8 months after year-end. File via IRD e-Services online or the paper Form R08. Miss the deadline: Section 180 failure-to-file penalty (typically Rs 50,000), separate from any late-payment penalty.
What to do now
- Gather your YA 2025-26 records — APIT certificate, WHT credits, quarterly instalment PRNs, rental receipts.
- Compute the balance using our tax calculators or your accountant.
- Pay by 30 September 2026 via OTPP.
- File by 30 November 2026 via IRD e-Services.
For the full step-by-step process, see our guide on how to file personal income tax in Sri Lanka 2025-26. Unsure what you owe or how to compute it? Get in touch — we’ll review your position before 30 September.
Already an ERPA client? Upload your YA 2025-26 supporting documents securely at filemytax.erpa.lk →