Key dates for individuals
| Date | What’s due | Who it affects |
|---|---|---|
| 15 August 2025 | 1st quarterly instalment | Self-employed / non-APIT income |
| 15 November 2025 | 2nd quarterly instalment | Self-employed / non-APIT income |
| 15 February 2026 | 3rd quarterly instalment | Self-employed / non-APIT income |
| 15 May 2026 | 4th quarterly instalment | Self-employed / non-APIT income |
| 30 September 2026 | Final payment of balance tax for Y/A 2025/26 | Anyone with a balance payable |
| 30 November 2026 | Return of Income due | All required filers |
Instalments: s.90(2)(a); final payment: s.82(2)(c) (six months after the year end) — Inland Revenue Act No. 24 of 2017.
Income tax payment due dates in one line: quarterly instalments on 15 August, 15 November, 15 February and 15 May; the final payment of any balance by 30 September; and the return itself by 30 November. The last date to file the 2025/26 income tax return is 30 November 2026. The IRD has not announced any extension for 2026; if one is gazetted, this page will be updated the same day.
Employers: APIT deducted each month must be remitted to the IRD within 15 days of the end of that month (s.86).
What happens if you miss a date
Late filing carries a penalty of the greater of 5% of the tax owing plus 1% per month, or Rs 50,000 plus Rs 10,000 per month — capped at Rs 400,000 per return (s.178). Tax still unpaid 14 days after its due date adds a 20% penalty (10% for an instalment), and interest runs at 1.5% per month, compounded (ss.157–179; figures as at August 2026). If you’re late, file or pay as soon as possible — don’t wait for a notice from the IRD.
Work out what you’ll owe before the deadline
- Income tax calculator (all income types)
- How to file, step by step
- The complete Sri Lanka income tax guide
Filing for clients? See LankanTax for Accountants.
LankanTax for Accountants