TIN required from 1 November 2026: who needs one and how to register online

From 1 November 2026, the Inland Revenue Department wants to see a valid TIN certificate before eight transactions go through, including opening a bank account, registering a business and registering land. Every resident individual aged 18 or over must have a TIN. You can register online through IRD e-Services, and the certificate arrives by email.

This guide follows the Department’s notice SEC/PN/IT/2026/05 of 22 September 2026, checked 8 October 2026. Our taxation service page lists the other tax work we handle.

Which transactions need a TIN certificate?

The notice lists eight. From 1 November 2026, every person specified under section 102(3) of the Inland Revenue Act must “submit a valid TIN Certificate when carrying out the transactions specified below”. The left column quotes the notice word for word. The right column comes from the table in section 103(6) of the Act, added by the Inland Revenue (Amendment) Act, No. 11 of 2026.

The notice tells these officials to make sure “the person concerned submits a valid TIN Certificate before the above transaction is processed or completed”.

Who needs a TIN?

Every resident individual who was 18 or older on 31 December 2023 must have a TIN. So must every resident who turns 18 on or after 1 January 2024, once they reach that age. Gazette Extraordinary 2334/21 of 31 May 2023 added these people to those who must register under section 102 of the Inland Revenue Act, from 1 January 2024. The September 2026 notice repeats the rule.

The same gazette had already required some groups to register from 1 June 2023. They include Attorneys-at-Law, doctors registered with the Sri Lanka Medical Council, members of several professional institutes, people who registered a business at a Divisional Secretariat, and people who bought property by deed of transfer on or after 1 April 2018.

Two kinds of person are outside the rule: someone whose registration the Commissioner-General has refused, and someone restrained from obtaining a TIN certificate under another law (section 103(7)).

Why do the Act and the notice give different dates?

Section 103(6) of the Act says the requirement applies “With effect from April 1, 2026”. The Act was certified on 3 June 2026, after that date. The Department’s notice sets 1 November 2026 as the date it applies the rule, through a circular to the officials concerned.

How do you register for a TIN online?

Registration runs on IRD e-Services. The steps below follow the Department’s registration notice of 27 December 2023 and its registration guidelines, checked 8 October 2026.

1. Open IRD e-Services, choose “Access to e-Services”, then “Taxpayer Registration”.
2. Choose the registration type. For a Sri Lankan individual it is “Individual Local”. Then choose the purpose of registration.
3. Fill in the form: your personal details, your permanent and residential addresses, and your contact and bank details. Add any business you run as a sole proprietor.
4. Upload your documents, from the list below.
5. Submit the form and note the acknowledgement number.
6. The Department reviews the application, then emails you a certificate with your TIN and a one-time PIN.

What to have ready

• A PDF of your National Identity Card, with both sides scanned.
• If your address differs from the one on your NIC, a document showing the current one: a utility bill, a bank statement or pass book, or a Grama Niladhari certificate.
• For a foreign national, a valid passport and proof of a local address.
• If you add a sole proprietorship, its business registration certificate.
• An email address you check, because the certificate is sent there.

Can you use a printout instead of the certificate?

Often, yes. You can verify your TIN on IRD e-Services, which shows the TIN once your details match. The notice says “A printout of the verification result, clearly showing the individual’s National Identity Card (NIC) number and TIN, may also be accepted as an alternative to the official TIN Certificate”. “May” leaves the decision with the official.

What happens if you don’t register?

The Department’s 2023 notice says people who don’t register “will be registered by the Inland Revenue Department and shall be subjected to a penalty not exceeding Rs. 50,000/-”. From 1 November 2026 there is a second cost. The officials in the table must see a valid certificate before they process or complete any of the eight transactions.

Questions people ask

Does a company need a TIN as well?

Yes. Every company must register with the Inland Revenue Department within thirty days of incorporation (Inland Revenue Act, section 102(1A), added in 2026). Our guide to registering a private limited company covers that and the other steps after registration.

I’m a foreign national living in Sri Lanka. Do I need a TIN?

Gazette 2334/21 applies to resident individuals, so residence decides it, not citizenship. The registration guidelines list a valid passport in place of an NIC, plus proof of a local address. If you are not sure whether you count as resident, ask us before you register.

If you would rather hand the registration over, the Basic tax package covers TIN registration, IRD e-Services access and your annual return. Start with Basic, or ask us a question first.