Step-by-step guide to file your income tax return online in Sri Lanka through IRD e-Services portal. Deadline 30 Nov 2026. Free tax calculator app included

Filing your income tax return in Sri Lanka is now mandatory for most taxpayers. The Inland Revenue Department (IRD) requires electronic filing through their e-Services portal for all assessment years from 2023/2024 onwards. This guide walks you through the complete process of filing your 2025/2026 income tax return online.

Who Must File an Income Tax Return?

For the assessment year 2025/2026, you must file a return if you:

• Have total annual income exceeding Rs. 1,800,000 (the personal relief threshold)
• Earn income from business, profession, or self-employment
• Own assets or have liabilities that must be declared
• Want to claim a tax refund for excess APIT or AIT deducted

New from 2025/2026: Individuals who ONLY earn employment income subject to APIT and whose interest income does not exceed Rs. 5,000 per year are no longer required to file a return. This is a welcome relief for many salaried employees.

Filing Deadline

The deadline for filing the 2025/2026 income tax return is 30 November 2026. Late filing attracts penalties, so plan ahead.

What You Need Before Filing

Gather these documents before starting your return:

1. APIT/T10 Certificate from your employer (shows total salary and APIT deducted)
2. Bank statements showing interest income and AIT deducted
3. Rental agreements if you earn rental income
4. Business financial statements if applicable
5. EPF/ETF statements for qualifying payment claims
6. Life insurance premium receipts for deduction claims
7. Donation receipts for approved charitable contributions
8. TIN (Taxpayer Identification Number) and IRD PIN

Step-by-Step Filing Process

Step 1: Log in to IRD e-Services

Visit www.ird.gov.lk and click on e-Services. Log in with your TIN, IRD PIN, and the captcha code. If you have forgotten your PIN, use the PIN recovery option on the portal.

Step 2: Select the Correct Return

Select “Income Tax (IIT)” and choose the assessment year 2025/2026.

Step 3: Confirm Residential Status

Select whether you are a resident or non-resident. This affects how your income is taxed — residents are taxed on worldwide income, while non-residents are only taxed on Sri Lanka-sourced income.

Step 4: Enter Income from All Sources

Enter your income under the correct categories:

• Employment income (from T10 certificate)
• Business or professional income
• Investment income (interest, dividends)
• Rental income
• Other income (capital gains, foreign remittances)

Step 5: Claim Deductions and Reliefs

Enter your qualifying payments (EPF, insurance, donations) and apply the personal relief of Rs. 1,800,000.

Step 6: Declare Assets and Liabilities

You must declare all assets (property, vehicles, bank deposits, shares) and liabilities (loans, mortgages) both within and outside Sri Lanka.

Step 7: Review and Submit

Check all figures carefully. The system will calculate your tax liability or refund. Submit the return and save the acknowledgment PDF for your records.

Prepare Your Return with TaxCalc LK

Before filing online, use TaxCalc LK to calculate your exact tax liability. The app generates a professional tax computation report that you can reference while completing the IRD online form.

Download TaxCalc LK — Prepare Your Tax Return

Features that help with filing:

• Accurate tax calculation matching IRD slabs
• Professional tax report download
• Cash book for tracking income and expenses throughout the year
• Support for multiple income sources

Penalties for Late Filing

Offence	Penalty
Late filing	5% of tax owing + 1% per month of continued delay
Incorrect information	Up to Rs. 200,000
Failure to file	Prosecution and additional penalties

Tax Refunds

If you have overpaid tax (through excess APIT or AIT), you can claim a refund. From the 2024/2025 assessment year, refund claims must be submitted within 30 months from the end of the assessment year. Refunds up to Rs. 180,000 are processed within 3 months before a tax audit.

Need Help Filing?

GDP Consultants offers free income tax return filing with Pro and Premium plans. Our Chartered Accountants will prepare and submit your return, ensuring accuracy and maximum tax savings.

📞 Contact: 0719204903 🌐 Website: taxcalculator.lk