Insights for Sri Lankan decision makers

Tax compliance guides for Sri Lankan businesses

Registrations, returns and deadlines for VAT, SSCL, APIT, WHT and income tax, written for business owners and finance teams. Each guide cites the primary sources it relies on.

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Tax ComplianceAugust 18, 202611 min read

Withholding tax on SaaS subscriptions in Sri Lanka: is it a royalty?

A licence to use hosted software looks like a royalty under section 195. What that means for the 14 percent, the bank's TCC and grossing up.

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Latest articles

Tax Compliance10 min read

VAT registration for exporters in Sri Lanka needs a sale document

Exporting goods makes VAT registration compulsory, whatever your turnover. What the Act requires, what the IRD's own guide asks for, and the fifteen days.

August 12, 2026Tax Advisory

Section 2 of the SSCL Amendment Act No. 10 of 2026 with new paragraph (d) of section 4(1) highlighted: register within fifteen days once quarterly turnover exceeds nine million rupees or four quarters exceed thirty six million rupees

Tax Compliance10 min read

How to register for SSCL when your turnover crosses Rs 9 million

SSCL registration now starts at Rs 9 million a quarter or Rs 36 million a year from 1 July 2026. How to test, register and pay monthly.

August 6, 2026Tax Advisory

IRD notice SEC/PN/VAT/2026-03 dated 3 July 2026, item 3 highlighted: the proposed reduction in the VAT registration threshold has been abandoned; LKR 15 million quarterly or LKR 60 million annually

Tax Compliance9 min read

VAT registration: the thresholds that still apply

The VAT registration tests are Rs 15 million a quarter or Rs 60 million over 12 months. How the tests run, the 15 day rule and who must register.

August 5, 2026Tax Advisory

Tax Compliance11 min read

Director TIN in Sri Lanka: who registers and how first login works

Directors register as resident adults, not as directors. What the IRD asks a new company for, when a letter is needed and how the PIN and SSIDs work.

August 4, 2026Tax Advisory

Circular SEC/2026/E/04 rate table with the rent rows highlighted: 10 percent on full payment to a resident if the aggregate exceeds Rs 100,000 per calendar month, 14 percent to a non-resident

Tax Compliance11 min read

How to deduct AIT on rent when the monthly amount exceeds Rs 100,000

When a tenant must deduct 10 percent AIT from rent, the base excluding VAT, payment within 15 days, certificates and worked examples.

August 3, 2026Tax Advisory

Act No. 11 of 2026, s.33(4), amended NGO definition, marked

Tax Compliance12 min read

NGO tax in Sri Lanka: section 68 and charitable institutions

How the Inland Revenue Act taxes NGOs and charities: the section 68 charge on receipts, the 30 and 14 percent rates, and the 2026 credit for approved ones.

July 30, 2026Tax Advisory

VAT Amendment Act No. 14 of 2026 new section 25L(1) with the registration duty and the Rs 60 million limb highlighted

Tax Compliance12 min read

VAT on digital services from abroad in Sri Lanka: who pays

A foreign platform now adds Sri Lankan VAT to some subscriptions. Who registers, who pays, when a registered buyer pays nothing, and what is still open.

July 23, 2026Tax Advisory

Section 85(1C) of the Inland Revenue Act as inserted by Act No. 45 of 2022, with the 5 percent rule from 1 January 2023 and the Rs 100,000 per month proviso highlighted

Tax Compliance12 min read

5 percent WHT on service fees to resident individuals

When a payer must withhold 5 percent on service fees, the services added in June 2026, payment within 15 days and the certificate rules.

July 15, 2026Tax Advisory

Inland Revenue Act section 26(6), highlighted

Tax Compliance11 min read

Exchange rate for income tax Sri Lanka: which CBSL rate, which date

Dollar invoice, dollar dividend, rupee return. The Inland Revenue Act picks the Central Bank rate and the date; you still have to pick the series.

July 10, 2026Tax Advisory

IRD Circular SEC/2026/E/04 paragraph 3(i) highlighted: the gross amount excluding VAT is the payment for the deduction of WHT

Tax Compliance11 min read

Gross up withholding tax on rent when the lease says no deduction

A no deduction clause does not switch off AIT on rent. It moves the cost to the tenant. The arithmetic, the provisos and the open points.

July 8, 2026Tax Advisory

Section 3 of the Amendment Act No. 1 of 2026 with the new section 35(1), (2) and (3) highlighted and the certification date marked

Tax Compliance13 min read

Port City employee income tax exemption: who qualifies and until when

Who keeps tax-free Port City pay, for which months, what changes in February 2029 and the evidence file employers should keep each year.

July 3, 2026Tax Advisory

Tax Compliance10 min read
VAT registration for exporters in Sri Lanka needs a sale document
Exporting goods makes VAT registration compulsory, whatever your turnover. What the Act requires, what the IRD's own guide asks for, and the fifteen days.
August 12, 2026Tax Advisory
Tax Compliance10 min read
How to register for SSCL when your turnover crosses Rs 9 million
SSCL registration now starts at Rs 9 million a quarter or Rs 36 million a year from 1 July 2026. How to test, register and pay monthly.
August 6, 2026Tax Advisory
Tax Compliance9 min read
VAT registration: the thresholds that still apply
The VAT registration tests are Rs 15 million a quarter or Rs 60 million over 12 months. How the tests run, the 15 day rule and who must register.
August 5, 2026Tax Advisory
Tax Compliance11 min read
Director TIN in Sri Lanka: who registers and how first login works
Directors register as resident adults, not as directors. What the IRD asks a new company for, when a letter is needed and how the PIN and SSIDs work.
August 4, 2026Tax Advisory
Tax Compliance11 min read
How to deduct AIT on rent when the monthly amount exceeds Rs 100,000
When a tenant must deduct 10 percent AIT from rent, the base excluding VAT, payment within 15 days, certificates and worked examples.
August 3, 2026Tax Advisory
Tax Compliance12 min read
NGO tax in Sri Lanka: section 68 and charitable institutions
How the Inland Revenue Act taxes NGOs and charities: the section 68 charge on receipts, the 30 and 14 percent rates, and the 2026 credit for approved ones.
July 30, 2026Tax Advisory
Tax Compliance12 min read
VAT on digital services from abroad in Sri Lanka: who pays
A foreign platform now adds Sri Lankan VAT to some subscriptions. Who registers, who pays, when a registered buyer pays nothing, and what is still open.
July 23, 2026Tax Advisory
Tax Compliance12 min read
5 percent WHT on service fees to resident individuals
When a payer must withhold 5 percent on service fees, the services added in June 2026, payment within 15 days and the certificate rules.
July 15, 2026Tax Advisory
Tax Compliance11 min read
Exchange rate for income tax Sri Lanka: which CBSL rate, which date
Dollar invoice, dollar dividend, rupee return. The Inland Revenue Act picks the Central Bank rate and the date; you still have to pick the series.
July 10, 2026Tax Advisory
Tax Compliance11 min read
Gross up withholding tax on rent when the lease says no deduction
A no deduction clause does not switch off AIT on rent. It moves the cost to the tenant. The arithmetic, the provisos and the open points.
July 8, 2026Tax Advisory
Tax Compliance13 min read
Port City employee income tax exemption: who qualifies and until when
Who keeps tax-free Port City pay, for which months, what changes in February 2029 and the evidence file employers should keep each year.
July 3, 2026Tax Advisory

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Meet the advisory team behind every article

Chartered professionals who translate regulations into practical guidance for Sri Lankan organisations.

Kavindu Perera

Head of Accounting & Compliance

ICASL-qualified specialist in statutory accounting, RAMIS filings, and IFRS reporting for Sri Lankan businesses.

Dilrukshi Jayawardena

Head of Payroll & Labour Compliance

CIMA-certified payroll specialist focused on EPF/ETF governance, APIT workflows, and labour-compliance operations.

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Head of BPO & Virtual CFO Services

Leads BPO pod strategy, cash-flow modelling, and board-level reporting for growth-stage and regional teams.