PAYE monthly return
PAYEMonthly PAYE return and payment.
- Deadline guidance
- 15th of the following month
- Penalty
- Interest at 18% per annum on late payments.
Tax Calendar 2024
Complete guide to Sri Lankan tax deadlines and filing requirements throughout the year.
Filter by tax type
Month
6 upcoming tax deadlines displayed.
Next deadline
PAYE monthly return
Monthly PAYE return and payment.
Withholding tax on interest
Withholding taxMonthly withholding tax on interest payments.
- Deadline guidance
- Last day of the following month
- Penalty
- 2% per month on outstanding tax.
VAT return (January)
VATMonthly VAT return filing and payment.
- Deadline guidance
- 20th of the following month
- Penalty
- 2% per month on outstanding amount.
Quarterly income tax payment
Income taxFirst quarter income tax payment for companies and individuals.
- Deadline guidance
- Last day of the quarter
- Penalty
- 1.5% per month on unpaid amount.
Economic Service Charge payment
OtherEconomic Service Charge quarterly payment.
- Deadline guidance
- April 30, 2024
- Penalty
- Interest and penalties apply per Inland Revenue Act.
Income tax return filing
Income taxAnnual income tax return filing deadline for individuals and companies.
- Deadline guidance
- September 30, 2024
- Penalty
- Late filing penalty of Rs. 10,000 or 1.5% of tax liability, whichever is higher.
Compliance reminders
- • Public holiday deadlines usually move to the next business day.
- • Keep proof of submission and payment confirmations for at least five years.
- • Online filing portals help track acknowledgements and reduce processing delays.
Related Tools
Related Services
Key compliance checkpoints
Review the most common tax obligations so your team can plan filings and payments in advance.
Income tax
- • Annual return filing due 30 September
- • Quarterly self-assessment payments required
- • Electronic filing recommended for faster processing
VAT
- • Monthly returns and payments due by the 20th
- • Registration threshold currently LKR 12M
- • Maintain supporting documentation for input credits
PAYE
- • Monthly deductions remitted by the 15th
- • Issue annual statements to employees
- • Keep employee tax files aligned with APIT rules
Helpful resources
Deadlines that fall on a public holiday typically roll to the next working day. Confirm final dates with the Inland Revenue Department and keep proof of submission for your records.