Enacted Threshold

Sri Lanka — Registration threshold reduction

This page records one dated change. For the rules in Sri Lanka as they stand today, see the Sri Lanka guide →

Jurisdiction
🇱🇰 Sri Lanka
Tax
VAT
Change type
Threshold
Status
Enacted
Effective
1 July 2026
Verified
Corroborated against official id · high confidence
The change

Sri Lanka VAT (Amendment) Bill No. 31, gazetted 29 April 2026, reduces the annual VAT registration threshold from LKR 60 million to LKR 36 million, effective 1 July 2026. Non-resident digital service providers face a separate quarterly threshold of LKR 9 million from the same date.

Sources

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