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Analysis:
Analysis
07 Nov 2025
5 minute read

Building a Strong Economy Together

Shaping the Nation’s Economic Pathway

Sri Lanka Budget Analysis 2026

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Welcome to the Deloitte Sri Lanka 2026 Budget Portal.

Under the theme “Building a Strong Economy Together”, Deloitte thought leaders and industry experts analysed the 2026 Budget and its implications for Sri Lanka’s economy. This platform brings together their insights on fiscal priorities, tax reforms, and policy measures shaping the country’s business and investment landscape.

Explore Deloitte’s perspectives on the government’s fiscal direction, sector specific developments, and economic signals influencing growth, resilience, and long-term stability.

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Get in touch

Charmaine Tillekeratne

Charmaine Tillekeratne

Head- Tax | Deloitte Sri Lanka and Maldives
+94 077 020 8016
Rishini Manatunga

Rishini Manatunga

Partner- Tax, Mergers and Acquisitions
+94 77 530 6730
Sarala Kodagoda

Sarala Kodagoda

Partner, Tax and Business Advisory Services
+94 77 781 0610
W.A. Damith Gayan

W.A. Damith Gayan

Partner, Tax and Business Advisory Services
+94 77 548 1023

Our thinking

Budget highlights 2021 | Tax | Deloitte Sri Lanka

The Hon. Mahinda Rajapakse, the Prime Minister and Minister of Finance presented the 75th Budget of the Democratic Socialist Republic of Sri Lanka in Parliament today. This memorandum has been prepared as a general guide, exclusively for the information of our clients and staff.
Analysis

Personal income tax compliance | Deloitte Sri Lanka | Tax

The notice no. PN/PAYE/2020-01, dated 15 April 2020 and published on the web portal of the Department of Inland Revenue (DIR) on 22 April 2020, carries further changes to the treatment of employment income.
Service

European VAT Refund Guide 2020

Businesses operating in countries in which they are not established or VAT-registered (i.e. non-resident businesses) can incur significant amounts of VAT on expenses paid in those countries. In principle, non-resident businesses should be able to recover some or all of the VAT incurred, thereby reducing their costs.
Analysis
3 minute read

Income tax updates 2020 | Tax | Deloitte Sri Lanka

PAYE WHT on interest, dividends, rent, and service payments to residents is abolished with effect from 1 January 2020. Following this change, you may now be required to file income taxreturn. Click and know the answers to the frequently asked questions and better understand the change in the regulation.
Analysis