Sri Lanka

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.