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IRD Extends Income Tax Return Deadline to 31 December 2025 Due to Cyclone-Related Disruptions

December 6, 2025

The Inland Revenue Department (IRD) has extended the deadline for filing Income Tax Returns for the Year of Assessment 2024/2025 to 31 December 2025, following disruptions caused by Cyclonic Storm Ditwah and adverse weather conditions affecting several regions of Sri Lanka.

The original deadline required taxpayers to submit their returns on or before 30 November 2025.

However, the IRD noted that many taxpayers and their representatives were unable to meet the deadline due to the severe weather that impacted multiple areas across the country.

In an official statement, the Commissioner General of Inland Revenue announced that taxpayers who file their returns on or before the revised deadline will not face any legal consequences—such as penalties, assessments, or criminal proceedings—for late submission.

The IRD encouraged all taxpayers who have not yet submitted their returns to make use of the extended period to fulfill their obligations.

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