Resources
Handy reference points for Sri Lankan businesses and individuals. Dates are described in general terms and can change, for example when a due date falls on a weekend or holiday or when a new notice is issued. Always confirm the current position with the official sources below, or ask us.
Key tax and compliance dates (general guide)
- Income tax return for Y/A 2025/26: due by 30 November 2026.
- Quarterly income tax instalments: payable during the year of assessment, in the middle of August, November, February and May.
- APIT and withholding tax (WHT): remitted to the IRD by the 15th of the month following the month of deduction.
- EPF and ETF contributions: payable by the last working day of the month following the salary month.
- VAT returns: filed periodically (monthly or quarterly, depending on your registration). Check the IRD for your due dates.
- Annual return to the Registrar of Companies: filed every year through eROC after the company’s annual return date.
- Beneficial ownership (BO) filings: companies must declare their beneficial owners to the Registrar of Companies under the Companies Act amendments. Check the Department of the Registrar of Companies for current requirements and deadlines.
Official websites
- Inland Revenue Department (ird.gov.lk): tax registration, returns, notices and e-services.
- Department of the Registrar of Companies (drc.gov.lk) and eROC: company registration, annual returns and filings.
- Board of Investment of Sri Lanka (investsrilanka.com): information for investors.
- Central Bank of Sri Lanka (cbsl.gov.lk): exchange control and foreign investment regulations.
This page is general information only and is not tax or legal advice. For advice on your own situation, please contact us.