Filing your income tax return online in Sri Lanka is mandatory — and simpler than most people expect. This step-by-step guide walks you through everything: what you need, how to log in, how to fill the form, and how to pay any balance due.
Deadline for Y/A 2025/2026: 30 November 2026.
Do You Need to File an Income Tax Return?
You are required to file a return if you are registered for income tax (i.e., you have a TIN). In practical terms, you must file if any of the following apply:
- Your annual income exceeds LKR 1,800,000 (LKR 150,000/month) from any source
- You have business income, rental income, or investment income regardless of amount
- You have been issued a default assessment by the IRD
- You want to claim a tax refund for excess APIT or WHT deducted
Even if you have no tax to pay — because your income is below the threshold — it is good practice to file a nil return if you are registered, to avoid unnecessary IRD correspondence.
Not sure if you owe tax? Use our free Income Tax Calculator for Y/A 2025/2026 → to find out in 60 seconds.
Documents to Collect Before You Start
Gather the following before logging in to the IRD portal — having these ready makes the process much faster:
Employment income:
- T10 Certificate from your employer (Certificate of APIT deductions for Y/A 2025/2026)
- Your payslips for April 2025 – March 2026
Other income sources:
- Bank statements showing interest received (for FD / savings interest)
- Rental agreement and receipts (for rental income)
- Dividend notices from companies
- Business accounts or profit-and-loss summary (for business income)
Deductions and reliefs:
- Life insurance premium receipts (qualifying payments — deductible up to 1/3 of net employment income)
- Approved charity donation receipts (up to LKR 75,000)
- Solar panel installation invoices (up to LKR 600,000)
Tax payments already made:
- Quarterly income tax payment receipts (Q1–Q4)
- WHT credit details (interest WHT, professional fee WHT)
Income Tax Rates for Y/A 2025/2026
| Annual taxable income | Rate |
|---|---|
| Up to LKR 1,800,000 | 0% |
| LKR 1,800,001 – 2,800,000 | 6% |
| LKR 2,800,001 – 3,800,000 | 12% |
| LKR 3,800,001 – 4,800,000 | 18% |
| LKR 4,800,001 – 5,800,000 | 24% |
| LKR 5,800,001 – 6,800,000 | 30% |
| Above LKR 6,800,000 | 36% |
Personal relief: LKR 1,800,000 (automatically deducted from total income before applying rates)
Step-by-Step: How to File Online
Step 1: Log in to IRD e-Services
Go to https://www.ird.gov.lk, click e-Services → Access to e-Services, select Individual Taxpayer, and log in with your TIN and PIN.
If you don’t have a PIN or have forgotten it, see our guide: IRD e-Services Login — How to Get Your PIN →
Step 2: Select “Returns” and choose the year
From your dashboard, click “Returns”, then select “Income Tax Return — Individual”.
Choose Year of Assessment: 2025/2026 (which covers income earned from 1 April 2025 to 31 March 2026).
Step 3: Fill in Part A — Personal Details
Verify your name, NIC, address, and contact details are correct. Update if anything has changed since your last filing.
Step 4: Fill in Part B — Income Details
Enter your income from all sources:
4.1 Employment Income
This is usually pre-filled from your employer’s APIT submissions. Cross-check it against your T10 certificate. If figures differ, contact your HR department — your employer may need to correct their submission before you file.
- Total gross salary (cash and non-cash benefits)
- Less: EPF employee contribution (8%) — deductible
- Less: Qualifying payments (life insurance, approved donations — up to 1/3 of net employment income)
4.2 Business Income
If you run a business, sole proprietorship, or professional practice, declare your:
- Gross revenue
- Allowable expenses
- Net business profit
4.3 Investment Income
- Fixed deposit / savings interest received (note: if AIT at 10% was already deducted by the bank, you still declare the gross amount — the AIT appears as a tax credit)
- Dividend income (14% WHT is a final tax for residents — these dividends are generally not included in your return unless you have a specific reason to do so)
4.4 Rental Income
- Gross rent received
- Less: allowable deductions (repairs and maintenance, insurance, rates and taxes, mortgage interest — not capital repayments)
4.5 Other Income
Any other taxable income not covered above.
Step 5: Fill in Part C — Deductions and Reliefs
The system automatically applies the personal relief of LKR 1,800,000.
You may also claim:
- Qualifying payments (life insurance, EPF contributions to approved funds, rent paid — up to 1/3 of net employment income, maximum LKR 600,000)
- Approved charity donations — up to LKR 75,000
- Solar panel investment relief — up to LKR 600,000 for qualifying investment
Step 6: Fill in Part D — Asset and Liability Declaration
You must declare all assets held as at 31 March 2026, both in Sri Lanka and overseas:
- Immovable property — land and buildings with estimated value
- Motor vehicles — all vehicles with estimated value
- Bank deposits — total balance across all accounts
- Shares and securities — listed and unlisted
- Cash in hand
- Loans given or amounts receivable
- Gold, silver, gems and jewellery
Also declare all liabilities (loans from banks, individuals, or other institutions).
This section trips up many filers. If you are unsure how to value assets or what to include, our team can assist — Book a consultation →
Step 7: Fill in Part E — Tax Credits
Enter the tax credits to be offset against your liability:
- APIT deducted by employer (from your T10 certificate)
- AIT deducted by banks (on FD interest — from bank certificates)
- WHT deducted (on professional fees, rent, etc. — from WHT certificates / T10)
- Quarterly tax payments made (Q1, Q2, Q3, Q4)
Step 8: Review the Tax Computation
The portal will calculate:
- Total assessable income
- Less: personal relief and qualifying payments
- Taxable income
- Tax liability by slab
- Less: tax credits (APIT, AIT, WHT, quarterly payments)
- Net tax payable (or refund due)
Review this carefully before submitting. Use our Income Tax Calculator to verify the system’s figures independently.
Step 9: Pay any balance due
If you owe additional tax after offsetting all credits:
- Click “Make Payment” from the return screen, or pay separately under Payments → Income Tax
- Payment methods: online banking, credit/debit card, or at any approved bank using the IRD payment reference number
- Final payment deadline for Y/A 2025/2026: 31 August 2026
- Quarterly instalments are due: 15 August, 15 November, 15 February, 15 May (for business income earners)
Step 10: Submit and download acknowledgement
Once satisfied, click Submit. Download and save your Acknowledgement Receipt immediately — this is your legal proof of filing and is required if the IRD ever queries your return.
Important Deadlines — Y/A 2025/2026
| Deadline | What it is |
|---|---|
| 15th of each month | Monthly APIT / WHT payment (employers) |
| 31 August 2026 | Final income tax payment for Y/A 2025/2026 |
| 30 November 2026 | Individual income tax return submission deadline |
Penalties for Late Filing
Do not miss the 30 November deadline:
- Minimum penalty: LKR 50,000
- 5% of net tax payable, plus 1% for each additional month of delay
- If you fail to file within 4 years, the IRD can issue an assessment at any time
- Criminal prosecution is possible for willful non-filing
If you cannot pay the full amount on time, still file the return by 30 November — the penalty for late payment is lower than the penalty for late filing.
How to Claim a Tax Refund
If your APIT/WHT credits exceed your actual tax liability, you are entitled to a refund.
From within the e-Services return, indicate that you are claiming a refund and enter your bank account details. The IRD will process refunds after verifying the return — typically within a few months of the filing deadline.
Note: Refunds are only processed if your return is filed on time and all credits are verified with the corresponding employer/bank submissions.
Frequently Asked Questions
My employer deducted APIT — do I still need to file a return?
Yes. The annual income tax return is your personal obligation under Section 113 of the Inland Revenue Act. APIT is just an advance payment — the return reconciles your actual tax liability.
I have income from multiple sources. How do I combine them?
All income is aggregated in the return (employment + business + rental + investment). Personal relief is applied once against the total. If different sources had different WHT rates, each appears as a separate credit.
What if I made an error after submitting?
Log back in to e-Services and submit an Amended Return for the same Year of Assessment. Corrections submitted before the deadline generally avoid penalties.
I am an overseas Sri Lankan. Do I need to file?
If you are a tax resident (present in Sri Lanka for 183+ days in the year, or with a centre of economic interest here), your worldwide income is assessable. If you are a non-resident, only Sri Lankan-source income is taxable. Contact a tax advisor to determine your residency status.
What is the maximum tax I can pay?
The top rate is 36% on income above LKR 6,800,000. IT/BPO workers earning in foreign currency may qualify for a 15% maximum rate on those earnings.
Let GDP Consultants File for You
Tax return preparation and filing is part of our core service at GDP Consultants. We ensure your return is accurate, fully utilises available reliefs, and is filed on time.
What we do:
- Review your income and documents
- Prepare the tax computation
- File your return online via IRD e-Services
- Advise on legal tax-saving options
- Handle any follow-up from the IRD
Book a consultation → — LKR 3,000 for individuals, LKR 5,000 for companies.
Call / WhatsApp: +94 071 920 4903
Email: info@taxcalculator.lk
Start by checking your tax position with our free calculator:
Income Tax Calculator 2025/2026 →
Prepared by Lal Kumarasiri, Chartered Accountant (ACA, MAAT), GDP Consultants Pvt Ltd. Always verify current requirements at ird.gov.lk or call the IRD Call Centre on 1944. Last updated: June 2026.
Leave a Reply