Sri Lanka

Individual - Residence

Last reviewed - 02 August 2023

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.