Tax Calendar 2026

The annual income tax return for individuals and companies in Sri Lanka is typically due by 30 November following the end of the tax year (31 March). For the Year of Assessment 2025/2026, the deadline is 30 November 2026. Returns are filed through the IRD RAMIS online system.

VAT payment and the VAT return have separate deadlines. VAT is paid monthly, on or before the 20th of the following month. The VAT return is due on or before the last day of the month after each taxable period ends. For monthly filers (eligible exporters, approved projects and suppliers to specified projects), the April return is due by 31 May. Most other businesses file quarterly, with returns for January-March, April-June, July-September and October-December due by 30 April, 31 July, 31 October and 31 January.

Employers must submit the Annual Statement of Employer (APIT) to the IRD by 30 April each year, covering the tax year ended 31 March, and issue T10 certificates to employees. Monthly APIT remittances to the IRD are due by the 15th of the following month.

EPF contributions must reach the EPF Department of the Central Bank of Sri Lanka on or before the last working day of the month after the month of payment. ETF contributions must reach the ETF Board by the same date. Late payment attracts a surcharge on the contributions due, from 5% for a delay of up to 10 days rising to 50% after 12 months.