Income tax for professionals in Sri Lanka — Y/A 2025/2026
Whatever mix of salary, self-employment, rent and investment income your year actually contained. Pick your sources and work out which schedules you file and what falls due.
Identify your tax profile
What did you earn this year?
Pre-filled for your profession — add what applies, skip what doesn't.
Pre-selected for Other professional — add or remove anything that doesn't match your year.
2 of 6 selected
Common questions
- Who has to file an income tax return in Sri Lanka?
- Anyone with assessable income above the Rs. 1,800,000 personal relief, anyone with more than one income source, and anyone who wants to reclaim APIT or AIT withheld in excess of their liability.
- When is the Y/A 2025/2026 return due?
- The return is due on or before 30 November 2026, covering 1 April 2025 to 31 March 2026. Note that the balance payment falls earlier, on 30 September 2026 — you pay before you file. Late filing carries a penalty of Rs. 50,000 plus Rs. 10,000 a month.
- What are the slab rates for Y/A 2025/2026?
- After the Rs. 1,800,000 personal relief: 6% on the first Rs. 1,000,000 of taxable income, then 18%, 24% and 30% on successive Rs. 500,000 bands, and 36% on the balance.
Work out a single figure instead
Income tax (IIT)
Estimate your annual liability across salary, freelance, interest and investment income — with 2025/2026 reliefs applied.
PAYE / APIT
Compute monthly APIT for a salary, plus one-off bonus / lump-sum withholding (APIT Table 2). For employers and employees double-checking the payslip.
Bank interest & AIT
10% Advance Income Tax withheld on deposit interest — creditable against your return, not a final tax.