Filing an income tax return sounds intimidating, but for most people it is a short, once-a-year task. Here is exactly what to do for the year of assessment 2025/26 (income earned from 1 April 2025 to 31 March 2026).
First: do you need to file?
You generally need to file a return if you earn income beyond a single, correctly-taxed salary — for example if you have rental income, business or professional income, or investment income. Even if employment is your only income, filing is how you claim reliefs and recover any over-deducted APIT as a refund.
Step 1 — Get a TIN and register for e-Services
Filing is done online. You need a Taxpayer Identification Number (TIN) from the Inland Revenue Department, then register on the IRD e-Services portal. Registration is a one-time step.
Step 2 — Gather your figures
Pull together your yearly totals:
- Employment income and the APIT already deducted (from your payslips or a statement from your employer).
- Rental income received.
- Business or professional income, and allowable expenses.
- Interest income and any AIT (10%) withheld by your bank.
Step 3 — Apply your reliefs
This is where filing pays off. You can claim:
- Personal relief of Rs 1,800,000 (built into the tax bands — the first Rs 1.8M is tax-free).
- Rent relief — 25% of rental income is deducted.
- Solar relief — up to Rs 600,000 for a qualifying solar installation.
- Approved donations — capped at the lesser of one-third of taxable income or Rs 75,000.
Our Income Tax Return Calculator applies all of these and shows your balance payable or refund in seconds.
Step 4 — File and pay before the deadline
The 2025/26 return is due by 30 November 2026. If you owe a balance, pay it by the due date to avoid penalties. If you have overpaid through APIT or AIT, your return is how you claim the refund.
Common mistakes to avoid
- Forgetting to declare interest income — banks report it, and the 10% AIT is a credit you can only use by filing.
- Missing reliefs — many people never claim rent or solar relief they are entitled to.
- Leaving it to the last week — e-Services registration can take a little time; start early.
This is general guidance, not tax advice. For your specific situation consult a qualified tax practitioner or the Inland Revenue Department.
