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Income Tax in Sri Lanka

Most people in Sri Lanka have never been taught how income tax works. These guides fix that, in plain English. Everything is checked against the Inland Revenue Act, with section numbers at the bottom of each guide.

General information, not tax advice. Your situation may differ and the law changes. Last reviewed August 2026.

Chapter 1: How Income Tax Works in Sri Lanka

Chapter 2: Foreign Income

Chapter 3: Filing Your Return