TIN Certificate Rules 2026: 8 Transactions That Need a TIN in Sri Lanka
On November 1, 2026, Sri Lanka started requiring a TIN certificate for eight everyday transactions, including opening a bank account, registering a business and transferring shares. It lasted five days. Crowds queued at Inland Revenue Department (IRD) offices, the online portal went down, and on November 5 the IRD postponed the whole requirement to April 1, 2027. Here is what changed and what you should do with the extra time.
Quick answer
You do not need a TIN certificate for these transactions until April 1, 2027. The IRD postponed the requirement on November 5, 2026, with the approval of the Ministry of Finance. It has been postponed, not cancelled, so from April 2027 all eight transactions will need the certificate. A TIN is free to get, and having one does not mean you owe tax.
The 8 transactions that will need a TIN certificate
From April 1, 2027, officials must see a valid TIN certificate before they process any of these:
| Transaction | TIN certificate required from |
|---|---|
| Opening an account at a bank or financial institution | April 1, 2027 |
| Renewing a motor vehicle revenue licence | April 1, 2027 |
| Obtaining a credit card | April 1, 2027 |
| Obtaining approval for a building plan | April 1, 2027 |
| Registering a motor vehicle | April 1, 2027 |
| Registering land or a title to land | April 1, 2027 |
| Registering a business | April 1, 2027 |
| Transferring shares of a company incorporated in Sri Lanka | April 1, 2027, for both the transferor and the transferee |
Latest update: postponed to April 1, 2027
In a public notice on November 5, 2026, the Inland Revenue Department postponed the mandatory TIN certificate for the eight specified transactions to April 1, 2027. The decision was taken with the approval of the Ministry of Finance. The IRD stressed that the requirement has been postponed, not cancelled.
The IRD said it made the decision because demand for TIN certificates rose sharply, from people carrying out the specified transactions and from the general public. In practice, that meant long queues at IRD offices and an online registration system that kept going down.
Here is how the first week went:
- September 22: the IRD issued the notice setting November 1 as the start date.
- November 1: the requirement took effect.
- November 2 and 3: crowds at IRD offices and outages on the online portal. The IRD asked people to apply online and not to panic.
- November 4: the Ministry of Finance relaxed the rule for new bank accounts and vehicle revenue licence renewals.
- November 5: the IRD postponed the whole requirement to April 1, 2027.
The IRD also said it plans to introduce easier ways for people who already have a TIN to get their certificate. It hasn't said how or when yet.
There is no need to queue at an IRD office this month. If you don't have a TIN yet, register online over the next few months, while the portal is quiet, so you have it well before April 2027.
Who needs a TIN in Sri Lanka?
The IRD's position is that a TIN is mandatory for every resident individual who was 18 or older on December 31, 2023, and for anyone who turned or turns 18 on or after January 1, 2024. These are the persons covered by Section 102(3) of the Inland Revenue Act, No. 24 of 2017.
Companies need one too. Every company incorporated or registered in Sri Lanka has to register with the Commissioner General within 30 days of incorporation. Our handbook explains how to get a TIN for your company.
Most adults are already covered. About 13 million of Sri Lanka's roughly 17 million adults have a TIN, so close to four million people still have to register.
How to get your TIN online for free
The IRD doesn't charge for a TIN, and it encourages everyone who hasn't registered to do it through its online e-Services platform.
Before you apply, have these ready:
- Your National Identity Card (NIC)
- A clear scan of both sides of your NIC
- An email address
- A contact number
- A document confirming your address, if it is different from the address on your NIC (for example a utility bill or bank statement)
Then:
- Go to www.ird.gov.lk and open e-Services.
- Choose Access to e-Services, then TIN Registration (Taxpayer Registration). You can also go straight to the IRD e-Services TIN registration page.
- Register as an individual and enter your name, NIC number, address, contact number and email address exactly as they appear on your NIC.
- Upload the scan of your NIC, and your proof of address if you need one.
- Submit. After the IRD reviews the application, it emails you your TIN certificate and a PIN.
Every application is checked before a TIN is issued, so it can take a few days. If you'd rather do it on paper, the IRD head office in Colombo 02 and the regional offices also take applications.
Already have a TIN? Check it and print the result
If you registered years ago and lost the certificate, look yourself up on the Verify IRD Information page. The IRD has said a printout of the result, showing your NIC number and TIN, may be accepted in place of the certificate.
The Finance Ministry has also said that printed and electronic copies of the certificate are both valid. The certificate is generated by the system, so nobody needs to sign, stamp or certify it.
What the TIN rule means for businesses
Three of the eight transactions come up all the time when you run a company.
Registering a business
From April 1, 2027, you will need a TIN certificate to register a business. If you plan to register a private limited company after that date, check that each director and shareholder has a TIN before you file. After incorporation, the company has 30 days to get its own TIN, and that rule applies now.
Transferring shares
From April 2027, both the person selling the shares and the person buying them will need a valid TIN certificate. If you're bringing in an investor or buying out a partner around then, sort this out before anyone signs the share transfer form. A missing TIN on either side could hold up the whole transfer.
Opening a company bank account
Opening an account at a bank or financial institution is on the list too. Until April 2027 banks can't insist on the certificate, but many will still ask for TIN details. Expect to give the directors' TINs, and the company's TIN once it has one. If you're still choosing a bank, our guide to online banking platforms in Sri Lanka compares the main options.
Our Premium company registration package includes registering the company's TIN with the IRD, so you don't have to track the 30-day deadline yourself.
Having a TIN does not mean you pay tax
Once I register for a TIN, I will have to pay income tax.
A TIN is an identification number. You pay income tax only if your annual income is above the tax-free threshold of Rs. 1.8 million.
The government made the same point on November 3. Roughly 13 million people have a TIN, but only about 1.2 million have income tax files.
Legal background
The requirement comes from Section 103(6) of the Inland Revenue Act, No. 24 of 2017, as amended by the Inland Revenue (Amendment) Act, No. 11 of 2026. Under the Act, it was meant to start on April 1, 2026.
On September 22, 2026, the IRD issued Notice No. SEC/PN/IT/2026/05 and Circular No. SEC/2026/E/07, which moved the start date to November 1, 2026. The IRD public notice (PDF) is on the IRD website.
On November 4, 2026, the Ministry of Finance relaxed the requirement for new bank accounts and vehicle revenue licence renewals. A day later, on November 5, the IRD postponed the whole requirement to April 1, 2027, with the Ministry of Finance's approval. That makes April 2027 the third start date the rule has had.
The age rule itself is disputed. In a Daily FT column, a retired Deputy Commissioner General argued that the law ties TIN registration to taxable income, not to age. The IRD still says every resident adult must register.
What is still unclear
A few questions don't have an official answer yet:
- No reference number for the November 5 postponement notice has been published.
- The IRD hasn't said how its new, easier ways to get a certificate will work, or when they will start.
- The notices talk about opening new accounts. Nothing says existing accounts will be frozen or closed, though your bank may ask you to update your details.
- They describe the rule for resident individuals and say nothing about non-residents or foreigners.
- They don't mention accounts opened for or by anyone under 18.
We'll update this post when the IRD publishes more guidance.
Frequently asked questions
Is a TIN certificate mandatory in Sri Lanka now?
Not yet. The requirement started on November 1, 2026, but on November 5 the IRD postponed it to April 1, 2027, with the approval of the Ministry of Finance. It has been postponed, not cancelled.
Why was the TIN requirement postponed?
The IRD said demand for TIN certificates rose sharply, from people carrying out the specified transactions and from the general public. In the first days, people queued at IRD offices and the online registration system had outages.
Which transactions will need a TIN certificate from April 1, 2027?
Opening a bank or financial institution account, renewing a motor vehicle revenue licence, getting a credit card, building plan approval, registering a motor vehicle, registering land or a land title, registering a business, and transferring shares of a Sri Lankan company. For a share transfer, both the buyer and the seller need a TIN.
Can I open a bank account without a TIN certificate?
Yes, until April 1, 2027. Your bank may still ask for your TIN if you have one.
Who must have a TIN in Sri Lanka?
Every resident individual who was 18 or older on December 31, 2023, and anyone who turned or turns 18 on or after January 1, 2024. Companies incorporated in Sri Lanka must also register within 30 days of incorporation.
Does having a TIN mean I have to pay income tax?
No. You pay income tax only if your annual income is above the tax-free threshold of Rs. 1.8 million.
How do I get a TIN in Sri Lanka and how much does it cost?
It's free. On www.ird.gov.lk, open e-Services, choose Access to e-Services, then TIN Registration, and register as an individual with your NIC, a clear scan of both sides of it, your email address and a contact number. The IRD emails your TIN certificate and PIN after it reviews the application.
What to do now
You have until April 1, 2027, so there's no reason to stand in a queue. If you don't have a TIN, register online in the next few months while the portal is quiet. If you already have one, check it on the Verify IRD Information page and keep a printout. And if you expect to register a company, buy or sell shares, or register land or a vehicle after April, make sure everyone involved has a TIN before the paperwork starts. It costs nothing, and it won't put you on the hook for tax you don't owe.
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