Sri Lanka

Southern Asia · LK · 46 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• physically present in Sri Lanka for 183 days or more in aggregate within any 12‑month period that commences or ends in the year of assessment
• otherwise 'resides in Sri Lanka' during the year of assessment (general residence test used by the Inland Revenue Act)

Tax residence is primarily day‑count and residence based, so it usually ends by leaving Sri Lanka and staying away long enough, but practical guidance indicates that once resident for multiple consecutive years you may be treated as resident until you have been continuously absent for at least 12 months.

Source: Inland Revenue Department of Sri Lanka

Tax treaty network (44)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.