Tax Residency Rules by Country

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Tax residency in Sri Lanka

For Sri Lanka, an individual is treated as resident for a year of assessment (1 April to 31 March) if present in Sri Lanka for 183 days or more during that year, or if present in Sri Lanka for an aggregate of 270 days or more within any period of 12 months that begins or ends in that year and is also present in Sri Lanka for at least 90 days in that same year; presence is based on physical days in the country and need not be continuous. If neither test is met, the individual is nonresident for that year. Where an individual is resident in Sri Lanka under these rules and also resident in another jurisdiction under that jurisdiction’s domestic law, any applicable double tax treaty will determine treaty residence using standard tie‑breaker criteria (typically permanent home, centre of vital interests, habitual abode, nationality, and, if needed, mutual agreement).

This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.

Voyage Manager counts your days in Sri Lanka — and everywhere else — automatically, and warns you before thresholds are reached.

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Why Tax Residency Rules Matter

Day-Count Thresholds

Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.

Permanent Establishment

Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.

Stay Compliant

Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.

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