Sri Lanka’s Inland Revenue Department has outlined the application process and documentation requirements for obtaining Tax Residency Certificates, which residents can use to claim benefits under double taxation avoidance agreements.
Sri Lanka’s Inland Revenue Department issued a notice to taxpayers on 19 October 2026 explaining how to obtain a Tax Residency Certificate (TRC). Individuals, companies and partnerships can all apply.
Reasons to apply for a TRC
Residents who earn income abroad may face tax in that foreign country. A double taxation avoidance agreement (DTAA) between Sri Lanka and that country can provide relief. To claim those benefits, the taxpayer must show the foreign tax authority proof of Sri Lankan tax residence, and the TRC serves as that proof. The department publishes a full list of DTAAs on its International Relations page.
Who can apply
Any resident taxpayer who needs a TRC for a DTAA claim, or for a tax requirement in another country, may apply.
Application process
The application must use the prescribed form, which is available on the department’s Forms page. The applicant must make sure all information is complete, accurate and supported by documents where required.
Submission process
The applicant submits the completed form and documents electronically to the International Tax Affairs Unit at [email protected]. The department may request more information to determine residence status.
Required information and documentation
Every applicant must provide the application form, a scanned copy of any previously issued TRC (if applicable), and a request from the foreign tax authority or payer (if applicable). Companies and partnerships must also submit a certificate of incorporation or business registration. If a representative collects the original certificate, the applicant must provide an authorisation letter.
Individual applicants must add a scanned National Identity Card and scanned copies of the passport bio-page, all visa pages, and every page with arrival or departure stamps. If the file exceeds 10MB, the applicant must split it into two separate emails.
Due dates and validity
No specific deadline applies to the application. Taxpayers can file whenever they need the certificate. Once issued, the TRC remains valid for 12 months from the date of issue.
Prerequisites before applying
Before applying, taxpayers should check their records in the Revenue Administration Management Information System (RAMIS). The current residential or registered address must be up to date. Business activity must be recorded correctly where applicable. The TIN and taxpayer profile must be accurate, and all applicable tax returns, statements and payments must already be filed and made.
