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Sample sheet: Dilani Silva lists employment income and interest for 2025/2026 before filing online. Sample sheet: Dilani Silva lists employment income and interest for 2025/2026 before filing online.

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Income tax return in Sri Lanka — your preparation sheet is ready

For the year of assessment 2025/2026 (1 April 2025 to 31 March 2026) you file electronically through IRD e-Services on or before 30 November 2026. You do not file if your only income is employment income fully under APIT, with no instalments or final tax due, and that still holds with interest up to Rs. 5,000. With only employment and interest income you can use the Simplified Return. The preparation sheet is below.

Updated: · Next check: 2027-02-06

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Income tax return preparation sheet, Y/A 2025/2026

Period: 1 April 2025 to 31 March 2026
Name: [FULL NAME] · TIN: [TIN]

Do I need to file?

  • ☐ Only employment income, fully subject to APIT, no instalments or final tax due: not required, unless IRD has opened a file for me
  • ☐ Same, with interest of Rs. 5,000 or less: not required, unless IRD has opened a file for me
  • ☐ Anything else: I file

My income

SourceScheduleAmount (Rs.)Paper I hold
Employment1[AMOUNT][FROM EMPLOYER]
Business2[AMOUNT][ACCOUNTS]
Investment, including interest and rent3[AMOUNT][CERTIFICATE, AGREEMENT]
Other income, foreign currency remitted4[AMOUNT][PAPER]

Reliefs and tax already paid

ItemScheduleAmount (Rs.)
Personal reliefReturn1,800,000
Qualifying payments and expenditure relief5[AMOUNT]
Tax on final withholding payments6[AMOUNT]
Advance Income Tax or Withholding Tax7[AMOUNT]
APIT and other tax credits9[AMOUNT]
Instalments and final payment made9[AMOUNT]

For the Statement of Assets and Liabilities

ItemDetailsValue (Rs.)
[PROPERTY, VEHICLE, BANK BALANCE, OTHER][DETAILS][VALUE]
[LOAN OR OTHER LIABILITY][DETAILS][VALUE]

Before I submit

  • ☐ I have my TIN and PIN
  • ☐ Return chosen: [SIMPLIFIED / STANDARD]
  • ☐ Pre-filled figures checked against my papers
  • ☐ Filed on [DATE], copy saved

Deadlines

The rules, with the source

WhatDeadlineSource
Period1 April 2025 to 31 March 2026IRD, Guide to the return of income, Y/A 2025/2026
Date for the returnOn or before 30 November 2026IRD, Guide to the return of income, Y/A 2025/2026
How to fileElectronically, under section 113(1B). Senior citizens may file on paper or electronically from 1 April 2025IRD, Guide to the return of income, Y/A 2025/2026
To log inYour TIN and PIN. If you forgot the PIN, request a new oneIRD, Guidelines for e-filing the IIT return
What you fileReturn of Income, the schedules that apply to you, and the Statement of Assets and LiabilitiesIRD, Guide to the return of income, Y/A 2025/2026
Simplified ReturnIf you have only employment and interest income. Others use the Standard ReturnIRD, Guide to the return of income, Y/A 2025/2026
Who does not fileOnly employment income fully subject to APIT, with no instalments or final tax due. Interest up to Rs. 5,000 is allowed on top. Effective from 1 April 2025IRD notice SEC/PN/IT/2026/02, 8 June 2026
If IRD opened a file for youKeep filing until the file is officially closedIRD notice SEC/PN/IT/2026/02, 8 June 2026
Personal reliefRs. 1,800,000 from Y/A 2025/2026IRD notice PN/IT/2025-01, 26 March 2025
Tax rates from 1 April 2025First Rs. 1,000,000 at 6%, next 500,000 at 18%, next 500,000 at 24%, next 500,000 at 30%, balance at 36%IRD notice PN/IT/2025-01, 26 March 2025

Pick only the schedules that apply to you. Employment income uses Schedule 1, business Schedule 2, investment Schedule 3, other income Schedule 4. Schedules 8 and 9 cover the tax calculation and credits.

Step by step

What to do, in order

  1. 1

    See if you file

    Salary fully under APIT may be enough.

  2. 2

    Fill in the sheet

    Income, tax already paid, reliefs.

  3. 3

    Gather papers

    Certificates for tax deducted.

  4. 4

    Log in

    e-Services, with TIN and PIN.

  5. 5

    Choose the return

    Simplified or Standard.

  6. 6

    Submit and save

    Keep a copy of what you filed.

Questions

How do I file a tax return in Sri Lanka?

Log in to IRD e-Services as an individual taxpayer with your TIN and PIN, choose the Simplified or Standard Return, complete the schedules that apply and the Statement of Assets and Liabilities, and submit.

Do I need to file if I only have a salary?

Not if your only income is employment income fully subject to APIT and you have no instalments or final tax due. Interest up to Rs. 5,000 does not change that. If IRD has opened a file for you, you keep filing until it is closed.

I do not have a TIN or a PIN. What now?

Get a TIN first, then ask for a PIN on e-Services. IRD sends the PIN to your registered email, or by post if you choose that.

How much income is free of tax?

The personal relief is Rs. 1,800,000 for the year of assessment 2025/2026. Rent relief and other reliefs are in the IRD guide.

How do I claim a refund?

The Return of Income has a Refund Claimed line, cage 200. The guide also lets you set off up to 60% of a refundable amount against later income tax, at cage 902A.

What if I file after 30 November 2026?

The IRD guide sets the late filing penalty as the greater of 5% of the tax owing plus 1% a month, or Rs. 50,000 plus Rs. 10,000 a month. Filing as soon as you are ready keeps it lower.

Official sources

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This is a ready preparation sheet and general information, not tax advice. IRD decides your case.