Personal tax · Year of assessment 2025/26

Personal Tax Return

File your income tax return. Returns, where one is required, are due on Monday 30 November 2026. We work out your return from what you give us, enter it in IRD e-Services for you, and send you a summary of every box. We submit only after you approve it with a one-time code.

How it works

We prepare and file it, you approve it

  1. Send your request

    Tell us about your income on our request form. We tell you which package fits.

  2. We prepare your return

    We work out your computation from the information and documents you give us. A person on our team reviews it.

  3. You approve it, then we submit

    Our agent logs in to IRD e-Services with your TIN and IRD PIN, enters your return, and sends you a summary of every box. You check it and approve it with a one-time code we send you. We submit only after you approve. You remain responsible for your return and for any tax you owe. We recommend changing your PIN after filing; it is your choice.

Year of assessment 2025/26

Returns, where one is required, are due on Monday 30 November 2026

The year of assessment 2025/26 runs from 1 April 2025 to 31 March 2026. A return, where one is required, is due not later than eight months after the year ends (Inland Revenue Act s.93(1)). Numerela practice, not law: if a date falls on a weekend or public holiday, pay and file by the last working day before it. We are taking requests for the year of assessment 2025/26 only.

The final payment for the year of assessment 2025/26 was due on 30 September 2026. If you owe tax for 2025/26, pay it as soon as you can: IRD's notice of 26 September 2026 says interest and penalty apply to late payment.

Packages and prices

Choose your package

Personal tax packages and prices in Sri Lankan rupees
PackageWho it is forWhat is includedPrice (LKR)
Free check: which group am I?Anyone who is unsureA few quick questions show which package fits, whether a return is likely needed, or whether you need a quote.Free
TIN and PIN helpYou have no TIN, or no PIN for the IRD portalHelp with your TIN registration and your IRD PIN. The IRD emails the PIN to you. If you have no email, we help you set up a free one first. A flat fee of Rs 2,000, added to the return fee.Rs 2,000
Return: nil return (no income)You had no income in the year, and a return is needed (for example IRD has an open income tax file for you or sent a notice)Your nil return for 2025/26, with the Statement of Assets and Liabilities, entered and filed for you after you approve it. The price includes the computation. A return may not be required if you have no tax to pay (IRA s.94); the free check tells you first.Rs 1,999
Return: one income sourceSalary only, or rent onlyYour return for 2025/26, with the computation, the Statement of Assets and Liabilities and your payment dates, entered and filed for you after you approve it.Rs 2,999
Return: two income sourcesFor example salary and rent, or rent and bank interestEverything in the one-source package, plus your instalment dates where they apply. The price includes the computation.Rs 3,999
Return: three income sourcesFor example salary, rent and bank interest or dividendsEverything in the two-source package, plus interest and dividend certificates. The price includes the computation.Rs 4,999
Anything more complexSee the list belowWe send a quote.Get a quote

Prices are in Sri Lankan rupees. TIN and PIN help is a flat Rs 2,000, added to the return fee: for example, TIN help and a one-source return is Rs 2,000 + Rs 2,999 = Rs 4,999. Package prices include the computation. The full price is shown before you pay. Payment is by bank transfer. The bank details are shown on the page at the end of your request. We start work only after we have confirmed your payment. Check that any payment message comes from [email protected] before you pay. Card details are never entered on this website. See our refund policy.

What counts as an income source?

Salary, rent, bank interest, dividends and money from abroad are each one source. Salary from one employer is one source; rent from one property is one source. A return with many bank accounts, properties or certificates can cost more. If your documents show a different package from the one you chose, we correct the price before you pay.

Start your return

Documents

What to have ready, by type of income

Please do not send documents through this website or the chat. Give your IRD PIN only to Numerela: by email to [email protected], or by WhatsApp or SMS to 071 419 2259. Never share your IRD password or IRD one-time codes.

Everyone

  • NIC (passport for foreigners)
  • Your TIN
  • Your own IRD e-Services login.
  • Last year’s return and tax computation, and last year’s Statement of Assets and Liabilities, if you filed one
  • Receipts for any tax you have already paid
  • Details for the Statement of Assets and Liabilities, only if you own assets or have loans or other debts (see “Assets and debts”)
  • Receipts for any donations you want claimed

TIN and PIN help

  • NIC (or passport)
  • Proof of address, if it differs from your NIC
  • Your own mobile number and email address.

Salary

  • APIT certificate (Form APIT-T10) from every employer. Employers must give it to you free by 30 April
  • Payslips

Rent

  • Tenancy agreements
  • Rent receipts or bank credits
  • AIT or WHT certificates, if your tenant deducted tax
  • Deed or other proof of ownership
  • Rates and repair bills, only if you claim actual costs (we look at these returns first and send you a quote)

Bank interest

  • AIT or WHT certificate from each bank
  • Fixed deposit and savings statements
  • A copy of any self-declaration you gave to the bank

Dividends

  • Dividend notes from each company

Assets and debts

  • Land and buildings: deed or other proof, and the value
  • Vehicles: registration certificate and the value
  • Bank, savings and fixed-deposit balances on 31 March 2026
  • Shares and other investments
  • Gems, gold and jewellery, and cash in hand
  • Loans, leases and other debts: a statement showing the balance on 31 March 2026
  • Anything you bought, received as a gift or sold during the year

Lump sum on leaving a job

  • Your employer’s statement of any gratuity, commuted pension or compensation paid to you, and the tax deducted from it

Business or self-employment

  • Statement of accounts or tax computation for the year
  • Partnership or trust statements, if any
  • Bank statements for the business account

Money from abroad

  • Bank remittance advices
  • Foreign tax certificates or statements, if tax was paid abroad

Sale of land, shares or a vehicle

  • Sale and purchase deeds, agreements or contract notes
  • Proof of the costs of buying or improving what you sold

Solar panels

  • Solar panel invoice
  • Loan statement, if a loan paid for the panels

Refund due

  • Any IRD letter or notice about a refund due to you

Time in Sri Lanka (if you were here less than 183 days)

  • Passport pages with entry and exit stamps, or another travel record
  • Any overseas employment contract

How we handle your documents

Your NIC, certificates and statements are personal data. We use them only for your tax return, under the Personal Data Protection Act No. 9 of 2022. We keep them, with the copy of your filed return, for 5 years after the end of that year of assessment, so we can use them for your next year’s return. After that we delete them. If you ask, we delete them sooner, unless a tax query on that year is still open. To see, correct or delete your data, contact [email protected]. Our privacy policy has the detail.

TIN and PIN help

TIN and PIN help

When a TIN certificate is needed

From 1 November 2026, a person who is required to have a TIN must show a valid TIN certificate to open an account at a bank or financial institution, get a building plan approved, register or renew a motor vehicle, register land, register a business, transfer shares in a Sri Lankan company, or obtain a credit card. This does not apply to people who are not required to have a TIN. A registered person can check their TIN online through IRD e-Services, and a printout of that check showing the NIC and TIN may be accepted instead of the certificate.
From our tax FAQ: “When is a TIN certificate needed?” · Review status: Last reviewed 2026-10-30
Source

Inland Revenue Act No. 24 of 2017 (as amended), s.103(6)(b) inserted by Inland Revenue (Amendment) Act No. 11 of 2026, s.24 ("With effect from April 1, 2026, a person specified under subsection (3) of section 102 shall be required to submit the TIN Certificate for each of the purposes specified") and s.103(7) (exclusions); IRD Notice SEC/PN/IT/2026/05 (22.09.2026: "with effect from 1 November 2026, be required to submit a valid TIN Certificate"); IRD Notice SEC/PN/IT/2026/02, item 15 ("not applicable to any individual who is not mandatory to obtain a TIN"); IRD notice 'TIN Verification through IRD e-Services'. https://www.ird.gov.lk/en/Lists/Latest%20News%20%20Notices/Attachments/811/SEC_PN_IT_2026-05_E.pdf ; https://www.ird.gov.lk/en/Lists/Latest%20News%20%20Notices/Attachments/814/REG_02102026_E.pdf ; IRD Circular SEC/2026/E/07 (22.09.2026), “Exemptions from the Submission of a TIN Certificate”, items (i) to (v), and para 4 (“The procedure shall take effect from 1 November 2026”). The Act text says 1 April 2026; the IRD Notice and Circular set 1 November 2026.

Do you need a TIN?

Answer four quick questions. Worked out by written rules in the tool. General information only, not tax advice.

Do I need a TIN?

Who is the TIN for?
Where do they live?
Age
Does either of these apply?

These are the transactions where a TIN certificate is checked from 1 November 2026.

No NIC or TIN is asked for, and nothing is sent. Worked out by written rules in the tool. General information only, not tax advice. Rule source: Numerela TIN rules, version LK-TIN-2026.10.

Check if you already have a TIN

Before applying, check on the IRD’s own website. It takes a minute:

  1. Open the IRD Verify IRD Information page (button below).
  2. Enter your NIC number.
  3. Enter the mobile number or email you gave the IRD and tap Send OTP.
  4. Enter the one-time code (OTP) the IRD sends you, then tap Search. Your TIN appears on screen.

A printout of that screen, showing your NIC and TIN, can be accepted instead of the TIN certificate (IRD Circular SEC/2026/E/07, note (b) under “TIN certificate”). The OTP is yours: never share it with anyone, including us.

Open the IRD TIN check

Ready to apply?

What you’ll need, by who is applying:

Sri Lankan resident individual
  • Your NIC
  • If your address is different from the one on your NIC: a utility bill, bank statement or passbook, or a Grama Niladhari certificate
  • Your own email address and mobile number (the IRD sends notices there)
  • Bank name and account number (we ask for these after you confirm your package; send them by WhatsApp or email)
Sole proprietor
  • Everything for a resident individual
  • Your business registration certificate
  • Business name, main activity, start date and business address
Foreign individual
  • Valid passport (with expiry date and country of issue)
  • Proof of your local address in Sri Lanka
  • Date of arrival in Sri Lanka and your foreign address

Get started

Who must register

Under a 2023 Gazette notice, resident individuals aged 18 or over must register (from 1 January 2024), along with listed groups such as certain professionals, and every company incorporated or registered in Sri Lanka must register within 30 days. People outside these groups, and who do not need to file a return, are not required to register.
From our tax FAQ: “How does someone register with the Inland Revenue Department and get a TIN?” · Review status: Last reviewed 2026-10-30
Source

Inland Revenue Act No. 24 of 2017 (as amended), s.102(1) (persons liable to file a return), s.102(1A) inserted by Inland Revenue (Amendment) Act No. 11 of 2026, s.23 ("Every company incorporated or registered in Sri Lanka, shall register with the Commissioner-General not later than thirty days"), and s.102(3); Gazette Extraordinary No. 2334/21 (31.05.2023) under s.102(3), Part B ("any individual who ... is at the age of 18 years or more as at December 31, 2023, or ... attains the age of 18 years on or after January 01, 2024"; the notice covers resident persons); IRD guide 'How to register as a taxpayer'. https://www.ird.gov.lk/en/publications/Gazette_Documents/2023_2334-21_E.pdf ; https://www.ird.gov.lk/en/eServices/Lists/Registration/Attachments/1/TIN%20Registration%20v0%2011.pdf

Common problems we can help with

  • Not sure whether you need a TIN at all
  • An application that keeps getting returned
  • Lost access to IRD e-Services
  • A TIN in an old name or with an old address
  • Needing a TIN certificate for a bank, land or vehicle transaction
Not a fixed-price package

Situations that need a quote

These are not covered by a fixed-price package. Send us your details and we reply with a quote. Email [email protected]. For example:

  • Sale of land, shares or a vehicle (capital gains)
  • Business or professional income, or a share of a partnership or trust
  • Termination payments or salary arrears
  • More than one employer
  • Losses brought forward, or senior-citizen interest questions
  • Rent with actual costs claimed, jointly owned property, or rent from a related party
  • Solar income or a special-rate business
  • Any notice, query or assessment from the IRD, a late or past-year return, a refund or an extension
  • More than three income sources, or more than a few bank accounts, properties or companies
Questions and answers

Personal tax: common questions

General information only. Each answer names the section of the law it comes from. Check ird.gov.lk for anything that may have changed.

What does Numerela do, and what do I do?

Numerela provides assistance only. We work out your return from the information and documents you give us, and a person on our team reviews it. Our agent logs in to IRD e-Services with your TIN and IRD PIN, enters your return, and sends you a summary of every box. You check it and approve it with a one-time code we send you. We submit only after you approve. You remain responsible for your return and for any tax you owe. We recommend changing your PIN after filing; it is your choice.

Who needs a TIN?

A person who has to file a return of income, and is not already registered, must register with the Commissioner-General of Inland Revenue (Inland Revenue Act s.102(1)). The Minister, with the consent of the Commissioner-General, can name more classes of people who must register (s.102(3)). Gazette Extraordinary No. 2334/21 of 31 May 2023 does this, and it includes resident individuals aged 18 or more from 1 January 2024. Check ird.gov.lk for the current list.

Source: Inland Revenue Act No. 24 of 2017, s.102(1) and (3); Gazette Extraordinary No. 2334/21 (31.05.2023), Schedule Part B

Is a TIN the same as filing a return?

No. A TIN does not by itself create a duty to file a return. The duty to file comes from sections 93 and 94 of the Act.

Source: Inland Revenue Act, ss.93, 94 and 102

Who has to file, and by when?

A return is due for each year of assessment (1 April to 31 March), not later than eight months after the year ends (IRA s.93(1)). For the year of assessment 2025/26 that is Monday 30 November 2026. A return may not be required if you have no tax to pay (IRA s.94). IRD can still serve a notice requiring a return (s.94(2)). IRD Notice SEC/PN/IT/2026/02, section 12, says an individual whose only income is employment income fully covered by Advance Personal Income Tax (with no instalments or final payment due) need not keep an income tax file or file returns, but if the Commissioner-General opens a file for such an individual, they must keep filing until it is officially closed. Numerela practice, not law: if a date falls on a weekend or public holiday, pay or file by the last working day before it.

Source: Inland Revenue Act, ss.93(1), 94(1) and (2); IRD Notice SEC/PN/IT/2026/02, section 12

What is the personal relief?

For each year of assessment starting on or after 1 April 2025, the personal relief is Rs 1,800,000. Whether any tax is payable depends on all of your income and tax already deducted.

Source: Inland Revenue Act, Fifth Schedule, para 2(a)(v)

When do instalments and the final payment fall due?

Instalments of income tax fall due on 15 August, 15 November and 15 February in the year of assessment, and on 15 May after it. The final payment falls due six months after the year ends. For the year of assessment 2025/26 the final payment date was 30 September 2026. Not everyone pays instalments: it depends on your income and on tax already deducted. If tax for 2025/26 is still unpaid, pay it as soon as you can. IRD's notice of 26 September 2026 says interest and penalty apply to late payment, and the Act sets a penalty of 20% of the tax not paid within fourteen days of the due date (s.179(1)).

Source: Inland Revenue Act, ss.82(2)(c)(ii), 90(2) and 179(1); IRD Notices of 26 and 28 September 2026

What happens if I file late?

The Act sets a penalty for a late return: the greater of 5% of the tax owing plus 1% for each month or part of a month, and Rs 50,000 plus Rs 10,000 for each month or part of a month. The penalty is limited to Rs 400,000 for a return (s.178). If a person fails to file a return of income, the Commissioner-General must first serve a written notice giving thirty days to comply. A person who then fails, without reasonable cause, to comply can be convicted and fined up to Rs 400,000, or imprisoned for up to six months, or both (s.185A, added by Act No. 11 of 2026). The Act, not this guide, governs.

Source: Inland Revenue Act, ss.178 and 185A (Inland Revenue (Amendment) Act No. 11 of 2026, s.31)

Where and how is tax paid?

Tax is paid to the Inland Revenue Department itself, through its Online Tax Payment Platform (OTPP) in your own bank's online portal, or at a Bank of Ceylon branch. For a bank branch payment you need a DIN (Document Identification Number), which you can get from IRD's e-Services site. The tax type code for individual income tax is 05, and the payment period code for the 2025/26 final payment is 25260. Check ird.gov.lk for the current steps.

Source: IRD Notices to Taxpayers of 26 and 28 September 2026; IRD User Guide for the Online Tax Payments Platform (OTPP)

Do you give tax advice?

No. We do not advise what you should claim or choose. For your own case, speak to a qualified accountant.

General information only. This is not tax advice and it does not take account of your own facts. It is based on the Inland Revenue Act No. 24 of 2017 as amended up to the Inland Revenue (Amendment) Act No. 11 of 2026 (certified 3 June 2026) and on Inland Revenue Department notices published up to 19 October 2026 (last checked 28 October 2026). Rates, allowances and dates can change. Check ird.gov.lk or call the IRD hotline 1944 before you act. Every situation is different. For your own case, speak to a qualified accountant. Numerela does not give advice on what you should claim or choose.

Ready to file your return?

File your income tax return. Returns, where one is required, are due on Monday 30 November 2026.

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