Before you start: what to gather
| Document | Where you get it |
|---|---|
| TIN + e-services login | Register here if you don’t have one |
| T-10 certificate (salary + APIT deducted) | Your employer |
| Bank interest certificates / AIT statements | Your bank(s) |
| Rent records and expense receipts | Your own records |
| Freelance/business income and expense summary | Your invoices & deductions checklist |
| Quarterly self-assessment payment receipts | IRD payment confirmations |
Tip: work out what you owe before you start, so you can sanity-check the portal’s figure — use the income tax calculator.
Filing online, step by step
- Log in to IRD e-services with your TIN and PIN.
- Open the return: choose e-File Tax Return → Individual Income Tax → Y/A 2025/26.
- Employment income: enter totals from your T-10 — remuneration and APIT deducted. APIT already paid appears as a credit.
- Other income schedules: interest (enter gross interest and the 10% AIT withheld), rent (gross rent minus the 25% standard deduction or actual costs), business/freelance income (after deductible expenses), foreign-currency income (remitted income qualifies for the 15% cap — see the Sri Lanka income tax guide).
- Reliefs: the portal applies the Rs 1.8M personal relief in its computation — you don’t claim it separately. Before submitting, check the taxable-income figure on the review screen to confirm the Rs 1,800,000 has been deducted.
- Review the computation. The portal computes tax, subtracts APIT/AIT credits and quarterly payments, and shows the balance payable or refund due.
- Submit and download the acknowledgment. Keep it — it’s your proof of filing.
- Pay any balance via the IRD’s online payment options or bank paying-in slip. The final payment of any balance tax for Y/A 2025/26 is due by 30 September 2026 — two months before the return deadline.
Or skip the manual typing — the LankanTax Chrome extension fills the IRD e-services fields for you.
See the Chrome extensionScreenshots of each e-services step are being added from a real filing.
Paper filing
Paper returns are still accepted for some filers. Download the current form and guide from our forms page and submit to your IRD regional office. Online filing is faster and gives instant acknowledgment.
After you file
- Refunds: claimed through the return. For Y/A 2025/26 onwards, a resident individual’s refund claim up to Rs 180,000 must be paid within three months, before any audit; larger refunds are generally verified first and can take considerably longer. Claims must be made within 30 months of the end of the year of assessment.
- Records: keep your records for at least 5 years (longer if an assessment or dispute is still open) — the IRD can request supporting documents later.