💼 Normal LKR Employee – Tax Filing Checklist
Year of Assessment 2025/26 (1st April 2025 – 31st March 2026)
🔑 Key Points – Please Read Carefully
- Kindly provide all required details on or before 30 July 2026
- Please provide details of all earnings for the year, including foreign income, local income, bank interest, dividends, rent, and any other sources.
- Please retain all supporting documents and correspondence relating to your expenses and assets for record-keeping and verification purposes.
- Follow our WhatsApp channel for tax updates: Join Our WhatsApp Channel
- If you have questions, visit TeLiAsk: Visit TeLiAsk
✅ Applicable Deductions & Reliefs 2025/26:
- Personal Relief – Rs. 1,800,000
- Solar Panel Expenses (on grid) – Maximum Rs. 600,000
- Donations to Approved Charities – Maximum Rs. 75,000
- Rent Relief (landlord only) – 25%
🚨 Penalties for Non-Compliance
Please note that failure to comply with income tax obligations may result in penalties under the Inland Revenue Act.
- Late filing of tax returns – Section 178
- Late payment of taxes – Section 179
- False or misleading statements – Section 181
More Penalty Details:
For complete information, refer to the official Inland Revenue Act No. 24 of 2017:
English |
Sinhala |
Tamil
📅 Important Deadlines – Year of Assessment 2025/26
- 💰 Final Tax Payment Due Date: 30th September 2026
- 📅 Income Tax Return Submission Due Date: 30th November 2026
To proceed with the computation and submission of your Income Tax Return for the above year, please provide the following information and documents.
The final tax payment deadline is 30 September 2026, and the final return submission deadline is 30 November 2026. Therefore, kindly provide all required details on or before 30 July 2026 to allow sufficient time for review and timely computation.
📄 Required Information & Documents for Final Return Submission
(1st April 2025 – 31st March 2026)
- Where did you find us (TeLiAudit)? – (if applicable)
- 2024/25 Tax Return
If already submitted, please share a copy. If you received a WHT-only tax refund, kindly inform us to carry it forward as a tax credit. (if applicable)
- Your Name, Address, TIN, and NIC Number – (if applicable)
- Please provide us with your name with initials.
- How many days did you stay in Sri Lanka from 1st April 2025 to 31st March 2026?
- Are you a Sri Lankan citizen?
- Are you a senior citizen? (A senior citizen is someone who was over 60 years of age as at 31st March 2026.)
-
Employment Income
- T10 Certificate (if applicable)
- Foreign salary/earnings details (if any)
Exchange rate (Buy Rate): CBSL Daily Rates
- Local salary/earnings details (if any)
- IRD payment for the 2025/26 period (Payment date | Amount)
-
Business Income / Expenses
Updated Excel Sheet (April 2025 – March 2026) – {Business_excel}
-
Investment Income
- Interest Income – WHT certificate (Bank request letter)
Please provide details of both your LKR and foreign currency bank accounts.
IRD bank list: Check here
- Dividend Income – Dividend warrant / Debentures
Company Name | TIN | Warrant no | Gross Dividend | Advance Income Tax
- Rent Income – Rent agreement copy
- Solar Installation – Invoice and earnings
- Donations to Approved Charities
- Other Income (if applicable)
-
Assets & Liabilities as at 31st March 2026
- Land & Buildings
Type(Land/House) | Address | Deed number | Purchase Date | Purchase cost | Current Value
- Vehicles
Vehicle Type | Purchase Date | Vehicle Reg. No. | Current Value | Purchase cost
- Bank Balances (Savings / FD / Foreign / Current)
Bank Name | A/C No. | Balance as at 31st March 2026
- Loan / Lease Outstanding
Bank | Granted date | Granted Amount | Amount Paid During the Year | Outstanding Balance as at 31st March 2026
Bank request letter: Download
- Credit Card Outstanding
Bank | Credit Limit | Outstanding Balance as at 31st March 2026
Bank request letter: Download
- Share Market / Stock Market
Company Name | Security Code | No. of Shares as at 31st March 2026
- Sale of Shares
Company Name | Security Code | Purchase date | Purchase cost | Sold Date | Sold cost
- Money Market Funds
- Gold
Current Value as at 31st March 2026
- Cash In Hand
Current Value as at 31st March 2026
If you need any clarification or assistance, please feel free to contact us.
Thank you for your cooperation.
🌍 Foreign Currency Employee – Tax Filing Checklist
Year of Assessment 2025/26 (1st April 2025 – 31st March 2026)
🔑 Key Points – Please Read Carefully
- Kindly provide all required details on or before 30 July 2026
- Please provide details of all earnings for the year, including foreign income, local income, bank interest, dividends, rent, and any other sources.
- Please retain all supporting documents and correspondence relating to your expenses and assets for record-keeping and verification purposes.
- Follow our WhatsApp channel: Join Our WhatsApp Channel
✅ Applicable Deductions & Reliefs 2025/26:
- Personal Relief – Rs. 1,800,000
- Solar Panel Expenses (on grid) – Maximum Rs. 600,000
- Donations to Approved Charities – Maximum Rs. 75,000
- Rent Relief (landlord only) – 25%
🚨 Penalties for Non-Compliance
Please note that failure to comply with income tax obligations may result in penalties under the Inland Revenue Act.
- Late filing of tax returns – Section 178
- Late payment of taxes – Section 179
- False or misleading statements – Section 181
More Penalty Details:
For complete information, refer to the official Inland Revenue Act No. 24 of 2017:
English |
Sinhala |
Tamil
📅 Important Deadlines – Year of Assessment 2025/26
- 💰 Final Tax Payment Due Date: 30th September 2026
- 📅 Income Tax Return Submission Due Date: 30th November 2026
To proceed with the computation and submission of your Income Tax Return for the above year, please provide the following information and documents.
The final tax payment deadline is 30 September 2026, and the final return submission deadline is 30 November 2026. Therefore, kindly provide all required details on or before 30 July 2026 to allow sufficient time for review and timely computation.
📄 Required Information & Documents for Final Return Submission
(1st April 2025 – 31st March 2026)
- Where did you find us (TeLiAudit)? – (if applicable)
- 2024/25 Tax Return
If already submitted, please share a copy. If you received a WHT-only tax refund, kindly inform us to carry it forward as a tax credit.
- Your Name, Address, TIN, and NIC Number – (if applicable)
- Please provide us with your name with initials.
- How many days did you stay in Sri Lanka from 1st April 2025 to 31st March 2026?
- Are you a Sri Lankan citizen?
- Are you a senior citizen? (A senior citizen is someone who was over 60 years of age as at 31st March 2026.)
-
Employment Income
- T10 Certificate (if applicable)
-
Foreign salary/earnings details (each month – April 2025 to March 2026) – (if applicable)
Currency | Amount | Rate | Total
Example: USD | 1000 | 300 | 300000
Exchange rate (Buy Rate): CBSL Daily Rates
- Local salary/earnings details (if any)
- IRD payment for the 2025/26 period (Payment date | Amount)
-
Business Income / Expenses
Updated Excel Sheet (April 2025 – March 2026) – {Business_excel}
-
Investment Income
- Interest Income – WHT certificate (Bank request letter)
Please provide details of both your LKR and foreign currency bank accounts.
IRD bank list: Check here
- Dividend Income – Dividend warrant / Debentures
Company Name | TIN | Warrant no | Gross Dividend | Advance Income Tax
- Rent Income – Rent agreement copy
- Solar Installation – Invoice and earnings
- Donations to Approved Charities
- Other Income (if applicable)
-
Assets & Liabilities as at 31st March 2026
- Land & Buildings
Type(Land/House) | Address | Deed number | Purchase Date | Purchase cost | Current Value
- Vehicles
Vehicle Type | Purchase Date | Vehicle Reg. No. | Current Value | Purchase cost
- Bank Balances (Savings / FD / Foreign / Current)
Bank Name | A/C No. | Balance as at 31st March 2026
- Loan / Lease Outstanding
Bank | Granted date | Granted Amount | Amount Paid During the Year | Outstanding Balance as at 31st March 2026
Bank request letter: Download
- Credit Card Outstanding
Bank | Credit Limit | Outstanding Balance as at 31st March 2025
Bank request letter: Download
- Share Market / Stock Market
Company Name | Security Code | No. of Shares as at 31st March 2026
- Sale of Shares
Company Name | Security Code | Purchase date | Purchase cost | Sold Date | Sold cost
- Money Market Funds
- Gold
Current Value as at 31st March 2026
- Cash In Hand
Current Value as at 31st March 2026
If you need any clarification or assistance, please feel free to contact us.
Thank you for your cooperation.
🖥️ ISP / Freelancer / Consultant – Tax Filing Checklist
Year of Assessment 2025/26 (1st April 2025 – 31st March 2026)
📢 This is the last quarter of the Year of Assessment 2025/26.
Please read this carefully, as it contains important information regarding your tax obligations as an Independent Service Provider (ISP).
As an ISP, you are allowed to deduct eligible business expenses when computing your taxable income. Please ensure that you maintain all expense-related bills, invoices, and supporting documents in both hard copy and digital format, in case of an IRD inquiry or audit.
Example:
If you are claiming working space / home office expenses and you are living in a rented house, it is recommended to:
- Include the working space details in your rent agreement, or
- Obtain a confirmation letter from the house owner (landlord)
⚠️ Important Note:
Please ensure that all expenses claimed are fair and reasonable. Claiming excessive or unrealistic expenses may increase the risk of inquiries or audits by the Inland Revenue Department (IRD). Maintaining reasonable expense claims will help keep your tax position compliant and safe.
🚨 Penalties for Non-Compliance
Please note that failure to comply with income tax obligations may result in penalties under the Inland Revenue Act.
- Late filing of tax returns – Section 178
- Late payment of taxes – Section 179
- False or misleading statements – Section 181
More Penalty Details:
For complete information, refer to the official Inland Revenue Act No. 24 of 2017:
English |
Sinhala |
Tamil
✅ Applicable Deductions & Reliefs 2025/26:
- Personal Relief – Rs. 1,800,000
- Solar Panel Expenses (On grid) – Maximum Rs. 600,000
- Donations to Approved Charities – Maximum Rs. 75,000
- Rent Relief (landlord only) – 25%
📅 Important Deadlines – Year of Assessment 2025/26
- 📅 4th Quarter Tax Payment Due Date: 15th May 2026
- 💰 Final Tax Payment Due Date: 30th September 2026
- 📅 Income Tax Return Submission Due Date: 30th November 2026
To proceed with the computation and submission of your Income Tax Return for the above year, please provide the following information and documents.
The final tax payment deadline is 30 September 2026, and the final return submission deadline is 30 November 2026. Therefore, kindly provide all required details on or before 30 July 2026 to allow sufficient time for review and timely computation, and final submission.
Kindly ensure that the updated Excel sheet is sent before 10th May 2026.
📄 Required Information & Documents for Final Return Submission
(1st April 2025 – 31st March 2026)
- Where did you find us (TeLiAudit)? –
- 2024/25 Tax Return
If already submitted, please share a copy. If you received a WHT-only tax refund, kindly inform us to carry it forward as a tax credit.
- Your Name, Address, TIN, and NIC Number –
- Please provide us with your name with initials.
- How many days did you stay in Sri Lanka from 1st April 2025 to 31st March 2026?
- Are you a Sri Lankan citizen?
- Are you a senior citizen? (A senior citizen is someone who was over 60 years of age as at 31st March 2026.)
-
Employment Income
- T10 Certificate (if applicable)
- Foreign salary/earnings details (if any)
- Local salary/earnings details (if any)
- IRD payment for the 2025/26 period (Payment date | Amount)
-
Business Income / Expenses (ISP Income/Expenses)
Updated Excel Sheet (April 2025 – March 2026) – ISP_excel
Exchange rate (Buy Rate): CBSL Daily Rates
-
Investment Income
- Interest Income – WHT certificate (Bank request letter)
Please provide details of both your LKR and foreign currency bank accounts.
IRD bank list: Check here
- Dividend Income – Dividend warrant / Debentures
Company Name | TIN | Warrant no | Gross Dividend | Advance Income Tax
- Rent Income – Rent agreement copy
- Solar Installation – Invoice and earnings
- Donations to Approved Charities
- Other Income (if applicable)
-
Assets & Liabilities as at 31st March 2026
- Land & Buildings
Type(Land/House) | Address | Deed number | Purchase Date | Purchase cost | Current Value
- Vehicles
Vehicle Type | Purchase Date | Vehicle Reg. No. | Current Value | Purchase cost
- Bank Balances (Savings / FD / Foreign / Current)
Bank Name | A/C No. | Balance as at 31st March 2026
- Loan / Lease Outstanding
Bank | Granted date | Granted Amount | Amount Paid During the Year | Outstanding Balance as at 31st March 2026
Bank request letter: Download
- Credit Card Outstanding
Bank | Credit Limit | Outstanding Balance as at 31st March 2026
Bank request letter: Download
- Share Market / Stock Market
Company Name | Security Code | No. of Shares as at 31st March 2026
- Sale of Shares
Company Name | Security Code | Purchase date | Purchase cost | Sold Date | Sold cost
- Money Market Funds
- Gold
Current Value as at 31st March 2026
- Cash In Hand
Current Value as at 31st March 2026
If you need any clarification or assistance, please feel free to contact us.
Thank you for your cooperation.