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Sri Lanka Individual - Residence

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An individual shall be a resident in Sri Lanka for a year of assessment if the individual:

  • resides in Sri Lanka
  • is present in Sri Lanka during the year and that presence falls within a period or periods amounting in  aggregate to 183 days or more in any 12-month period that commences or ends during the year
  • is an employee or an official of the government of Sri Lanka and one's spouse is posted abroad during the year, or
  • is an individual who is employed on a Sri Lanka ship, within the meaning of the Merchant Shipping Act, during the period the individual is so employed.

Last Reviewed - 17 February 2020

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Rishini Manatunga Title = Rishini Manatunga width=55px
Rishini ManatungaSenior Manager+94 11 471 9838
Charmaine Tillekeratne Title = Charmaine Tillekeratne width=55px
Charmaine TillekeratneDirector+94 11 471 9838
Tharanga Amarasena Title = Tharanga Amarasena width=55px
Tharanga AmarasenaAssociate Director+94 11 471 9838
Nissanka Perera Title = Nissanka Perera width=55px
Nissanka PereraManager+94 11 471 9838
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