Filing your income tax return in Sri Lanka is now mandatory for nearly all taxpayers — and it must be done electronically. Here’s a complete step-by-step guide for the 2025/2026 assessment year.

Who Needs to File?

You must file a Return of Income if:

• Your annual income exceeds Rs. 1,800,000 (the tax-free threshold)
• You have income from employment, business, rent, investments, or any other source
• You received income where Withholding Tax was deducted (to claim refunds or credits)

From Y/A 2023/2024 onwards, electronic filing is mandatory for all individuals. The only exception: senior citizens (65+) who may file in writing from Y/A 2025/2026.

Documents You’ll Need

Gather these before you start:

• Your TIN (Taxpayer Identification Number)
• Annual salary statement from your employer (Form T10)
• Bank certificates showing interest income and WHT deducted
• Rental agreements and income records (if applicable)
• Business income and expense records
• Receipts for qualifying deductions (charitable donations, solar panels)
• Previous year’s assessment notice (if any)

Step-by-Step: How to File Online

Step 1 — Register on the IRD Portal

1. Go to https://www.ird.gov.lk
2. Click on “e-Services” or “Online Tax Services”
3. If you’re a first-time user, register with your TIN and NIC number
4. Create a username and password
5. Verify your email address

Step 2 — Log In and Select the Tax Return

1. Log in to the IRD portal
2. Go to “Return of Income”
3. Select assessment year 2025/2026

Step 3 — Enter Your Income Details

Fill in each section:

• Employment Income: Enter your gross salary, bonuses, allowances, and non-cash benefits. Enter APIT already deducted by your employer.
• Business/Professional Income: Enter gross receipts and allowable deductions for self-employment or business income.
• Investment Income: Include rent (with 25% deduction), interest, and dividends. Enter any WHT already deducted.
• Other Income: Any income not covered above.

Step 4 — Enter Deductions and Relief

• Personal relief: Rs. 1,800,000 (applied automatically)
• Qualifying payments (up to the lesser of 1/3 of taxable income or Rs. 75,000)
• Rent relief: 25% (automatic for rental income)
• Solar panel relief: Up to Rs. 600,000 (if applicable)

Step 5 — Review the Tax Calculation

The system will calculate your total tax liability. Compare this against:

• APIT deducted by employer
• WHT deducted on interest/rent
• Quarterly installments already paid

If you’ve overpaid → you’re due a refund. If you’ve underpaid → you need to pay the balance due.

Step 6 — Submit and Save Confirmation

1. Review all entries carefully
2. Click Submit
3. Download and save your acknowledgment receipt
4. If there’s a balance to pay, make payment through the IRD portal or at a bank

Deadline: 30 November 2026

Your return for the year ending 31 March 2026 must be filed by 30 November 2026. Don’t wait until the last week — the IRD portal often slows down near deadlines.

Common Mistakes to Avoid

• Forgetting to include bank interest income (banks report this to IRD — they’ll know)
• Not claiming APIT credits (you’ll overpay)
• Missing the deadline (5% penalty + 1% per month)
• Not keeping records (the IRD can audit you for up to 6 years)
• Filing under wrong assessment year

Still Confused? Calculate First, Then File

Use our free calculator to estimate your liability before filing:

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