# Sri Lanka 🇱🇰 — Property Due-Diligence Playbook

ISO2: `lk`. Status: ✅ Fully populated (researched 2026-05).

> **🇱🇰 LEAD WARNING — read before any other section.** Sri Lanka is a **foreign-restricted** market. **Foreigners cannot freehold-purchase land** under the **Land (Restrictions on Alienation) Act No. 38 of 2014** (consolidated through Act No. 21 of 2018). Foreign individuals, foreign companies, and Sri Lanka-incorporated companies with >50% foreign shareholding are **prohibited from freehold land ownership** outright. The two clean foreign-buyer pathways are: (1) **condominium parcel** under the Apartment Ownership Law on **any floor** (post-2018 reform — but full purchase price must be remitted from abroad up-front); (2) **leasehold up to 99 years** of land. Sri Lanka is mid-recovery from the 2022 sovereign-default crisis: **IMF EFF (USD 3 bn) approved March 2023**, fourth review completed July 2025; **Cyclone Ditwah (Nov 2025) caused USD 4.1 bn of damage** and temporarily deferred the fifth IMF review (since completed — combined 5th/6th review, IMF Executive Board 27 May 2026; verified 2026-07-02). The **Golden Paradise Residence Visa** was **Cabinet-approved April 2023** and has been operational since 2023 (subsequently re-tuned; USD 200k bank deposit OR USD 75k condominium — verify per-applicant). (2026-05-27 verified, source Daily FT + Fragomen) LKR is volatile — quoted USD prices age fast; date-stamp aggressively. Six- to seven-figure decisions require a Sri Lankan attorney-at-law (notarial deed mandatory for transfer) + a chartered surveyor + verification at the **Registrar General's Department (RGD)** Land Registry — non-negotiable.

## Country profile

- **Postcode**: 5 digits (Sri Lanka Post). Examples: `00100` Colombo Fort · `00200` Slave Island · `00700` Cinnamon Gardens (Colombo 7) · `10300` Battaramulla · `80000` Galle · `20000` Kandy · `22200` Nuwara Eliya. Lookup: [`https://www.slpost.gov.lk/`](https://www.slpost.gov.lk/).
- **Admin levels**: 9 Provinces (පළාත් / மாகாணங்கள்) → 25 Districts (දිස්ත්‍රික්ක / மாவட்டங்கள்) → 331 Divisional Secretariats (ප්‍රාදේශීය ලේකම් කොට්ඨාස) → ~14,022 Grama Niladhari divisions. Source: Department of Census and Statistics [`https://www.statistics.gov.lk/`](https://www.statistics.gov.lk/).
- **Population**: 21,763,170 (2024 Census of Population and Housing — Department of Census and Statistics, census moment midnight 18 Dec 2024; intercensal growth 2012-2024 at 0.5%/yr — slowest on record). Western Province 28.1% of total. Largest cities: Colombo District 2,374,461 (3,549/km², highest density); Gampaha District ~2.4M; Kandy District 1,461,269; Galle District 1,096,585. Source: [`https://www.statistics.gov.lk/qlink/PressReleases/CPH2024_Press_Release_Eng`](https://www.statistics.gov.lk/qlink/PressReleases/CPH2024_Press_Release_Eng) (verify against final report when published).
- **Currency**: LKR (Sri Lankan Rupee, රු. / Rs.). 1 USD ≈ 305-320 LKR (May 2026 — CBSL indicative spot at 320.19 on 5 May 2026; intra-month range 305-315 average 310; LKR weakened ~1.5% over previous month, ~7% YoY). Crisis context: from ~200 LKR/USD pre-2022 to a 360+ LKR/USD spike during 2022 sovereign default, since stabilised in the 295-325 band. Source: CBSL Daily Indicative USD Spot Rate [`https://www.cbsl.gov.lk/en/rates-and-indicators/exchange-rates/daily-indicative-usd-spot-exchange-rates`](https://www.cbsl.gov.lk/en/rates-and-indicators/exchange-rates/daily-indicative-usd-spot-exchange-rates) — **rates volatile; verify daily before quoting**.
- **Languages**: Sinhala (සිංහල — official) + Tamil (தமிழ் — official under 13th Amendment, 1987) + English (link language, dominant in legal/commercial conveyancing in Colombo Western Province). **Notarial deeds are typically drafted in English in Colombo and the south; in Sinhala in most non-Tamil-majority districts; in Tamil in the North + East**. Sworn translations are admissible.
- **Cadastre / land registry**:
  - **Registrar General's Department (RGD)** — Title Registration + Deeds Registration: [`https://www.rgd.gov.lk/`](https://www.rgd.gov.lk/) — head office at 234/A3 Denzil Kobbekaduwa Mawatha, Battaramulla; +94 112 889 488/489
  - RGD e-Land online deed/extract request: [`https://online.land.rgd.gov.lk/`](https://online.land.rgd.gov.lk/)
  - **Survey Department (Surveyor General)** — cadastral survey + Land Information System: [`https://www.survey.gov.lk/`](https://www.survey.gov.lk/)
  - **Bim Saviya (Title Registration Programme)** — under the **Title Registration Act No. 21 of 1998** — converts traditional deed-based titles to state-guaranteed registered titles. Coverage rolling out per district; verify per parcel whether title is under Bim Saviya (registered Title Certificate) or traditional Deeds Registry (chain of deeds).
  - **Notary Public** — under Notaries Ordinance — every transfer deed must be attested by a Sri Lankan attorney-at-law who is also a registered notary. Foreign-language deeds permitted but must be translated to register.
- **Title types**:
  - **Freehold (under Deeds Registry)** — traditional title proven by 30-yr chain-of-deeds search at the District Land Registry (යටත් රෙජිස්ට්‍රාර් කාර්යාලය); **prohibited for foreigners since 2014 Act**.
  - **Title Certificate (under Bim Saviya)** — state-guaranteed registered title; only ~10-15% of land coverage as of 2025 (rolling out); foreigners still prohibited from freehold acquisition under Bim Saviya parcels.
  - **Condominium parcel** under **Apartment Ownership Law No. 11 of 1973** (as amended; cf. Common Amenities Board Law) — strata-title unit; foreigners may purchase on **any floor** post-2018 reform (previously restricted to 4th floor and above), provided full price paid by inward foreign remittance.
  - **Leasehold** — up to **99 years** (no mandatory minimum; market norm 35/50/99); registrable at the Land Registry; the only land-bound path for foreigners.
- **Major reforms / regulatory landscape** (see `shared/regulatory-watch.md`):
  - **Land (Restrictions on Alienation) Act No. 38 of 2014**, as amended by **Act No. 3 of 2017** (removed the 15% land-lease tax that had applied 2013-2017) and **Act No. 21 of 2018** (relaxed condominium rule — any floor, not just 4th+). Source: Lanka Law consolidated PDF [`https://lankalaw.net/wp-content/uploads/2025/03/Land-Restrictions-on-Alienation-Consolidated-2024.pdf`](https://lankalaw.net/wp-content/uploads/2025/03/Land-Restrictions-on-Alienation-Consolidated-2024.pdf); SriLankaLaw [`https://www.srilankalaw.lk/revised-statutes/alphabetical-list-of-statutes/1567-land-restrictions-on-alienation-act.html`](https://www.srilankalaw.lk/revised-statutes/alphabetical-list-of-statutes/1567-land-restrictions-on-alienation-act.html).
  - **Inland Revenue Act No. 24 of 2017** + **Inland Revenue (Amendment) Act No. 2 of 2025** — the post-crisis revenue mobilisation track under the IMF EFF programme. Source: Parliament of Sri Lanka [`https://www.parliament.lk/uploads/acts/gbills/english/6379.pdf`](https://www.parliament.lk/uploads/acts/gbills/english/6379.pdf).
  - **Stamp Duty (Special Provisions) Act No. 12 of 2006 — s.3 Order, Gazette Extraordinary No. 2429/39 (27 Mar 2025)** — stamp duty on lease/hire instruments raised to Rs.20 per Rs.1,000 (or part) of the aggregate lease incl. any premium for the whole term (terms over 20 yrs deemed = first 20 yrs), effective **1 April 2025**; prior rate Rs.10 (secondary). Source: IRD [`https://www.ird.gov.lk/en/publications/Gazette_Documents/2025_2429-39_E.pdf`](https://www.ird.gov.lk/en/publications/Gazette_Documents/2025_2429-39_E.pdf).
  - **Golden Paradise Residence Visa** — launched 2024, replacing earlier "Resident Guest Scheme" and pre-2022 schemes that had paused during the crisis. Source: Department of Immigration & Emigration [`https://eservices.immigration.gov.lk/golden-paradise-visa.html`](https://eservices.immigration.gov.lk/golden-paradise-visa.html); EY tax alert [`https://www.ey.com/en_gl/technical/tax-alerts/sri-lanka-introduces-new-10-year-golden-paradise-residence-visa-for-investors`](https://www.ey.com/en_gl/technical/tax-alerts/sri-lanka-introduces-new-10-year-golden-paradise-residence-visa-for-investors).
  - **VAT rate hike** — 15% → **18%** effective 1 January 2024 under **Value Added Tax (Amendment) Act No. 16 of 2024**; applies to new apartments sold by developers (not resale by individuals). Source: Sri Lanka Inland Revenue Department [`https://www.ird.gov.lk/`](https://www.ird.gov.lk/). (2026-05-27 verified)
  - **Capital Gains Tax** — **15%** on gains from realisation of investment assets (incl. land/buildings) for individuals and partnerships, **from 3 June 2026**; 30% for trusts, unit trusts, mutual funds and NGOs. Raised from 10% by the **Inland Revenue (Amendment) Act, No. 11 of 2026** (certified 3 June 2026, Gazette supplement 5 June 2026). Source: Act text [`https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IR_Act_No_11-2026_E.pdf`](https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IR_Act_No_11-2026_E.pdf) + IRD Notice to Taxpayers SEC/PN/IT/2026/02 of 8 June 2026 via [`https://www.ird.gov.lk/`](https://www.ird.gov.lk/). (2026-08-06 verified)
  - **IMF Extended Fund Facility (EFF)** — SDR 2.286 bn (~USD 3 bn) approved 20 Mar 2023; fourth review completed 1 Jul 2025; fifth review staff-level agreement Oct 2025, then formally deferred 19 Dec 2025 (IMF simultaneously disbursed an SDR 150.5M / ~USD 206M Rapid Financing Instrument for cyclone response); **combined Fifth and Sixth Reviews completed by the IMF Executive Board 27 May 2026**, releasing SDR 508M (~USD 695M) and bringing total EFF purchases to SDR 1.778 bn (~USD 2.4 bn). Source: IMF PR 26/172 [`https://www.imf.org/en/news/articles/2026/05/27/pr26172-sri-lanka-imf-completes-combined-5th-and-6th-reviews-under-eff`](https://www.imf.org/en/news/articles/2026/05/27/pr26172-sri-lanka-imf-completes-combined-5th-and-6th-reviews-under-eff) + IMF PR 25/436 [`https://www.imf.org/en/news/articles/2025/12/19/pr-25436-sri-lanka-imf-approves-us-206-million-in-emergency-financial-support`](https://www.imf.org/en/news/articles/2025/12/19/pr-25436-sri-lanka-imf-approves-us-206-million-in-emergency-financial-support) + IMF country page [`https://www.imf.org/en/Countries/LKA`](https://www.imf.org/en/Countries/LKA). (2026-07-02 verified)
  - **Cyclone Ditwah (Nov 2025)** — USD 4.1 bn damage estimate (World Bank); 410 dead + 336 missing; 1.1M hectares inundated (UNDP geospatial analysis, 9 Dec 2025); Central Highlands particularly affected (Kandy district damage estimated USD 689M); Nuwara Eliya partially submerged. Source: World Bank press release [`https://www.worldbank.org/en/news/press-release/2025/12/22/damage-from-cyclone-ditwah-in-sri-lanka-estimated-at-4-1-billion`](https://www.worldbank.org/en/news/press-release/2025/12/22/damage-from-cyclone-ditwah-in-sri-lanka-estimated-at-4-1-billion).
  - **Ceylon Electricity Board (CEB)** — dissolved at midnight 8/9 March 2026 under **Sri Lanka Electricity Act No. 36 of 2024** and replaced by 6 100%-state-owned successor companies; transitional period — verify current entity for any new connection. Public Utilities Commission of Sri Lanka [`https://www.pucsl.gov.lk/`](https://www.pucsl.gov.lk/). (2026-05-27 verified)
  - **Property tax reform commitment** — Government has agreed in principle (under EFF structural-benchmark) to introduce a national property tax by 2027; framework not yet drafted as of May 2026. Source: IMF Technical Assistance Report on Property Taxation [`https://www.imf.org/-/media/files/publications/tar/2024/english/tarea2024074-print-pdf.pdf`](https://www.imf.org/-/media/files/publications/tar/2024/english/tarea2024074-print-pdf.pdf).

---

## 🇱🇰 LEAD SECTION: Foreign buyer eligibility

### Bottom line

Foreigners **cannot own land freehold in Sri Lanka**. The **Land (Restrictions on Alienation) Act No. 38 of 2014** (LRAA), as amended through Act No. 21 of 2018, is the controlling statute. Section 2 prohibits freehold transfer of land to:

1. A **foreign national**;
2. A **foreign company** (a company incorporated outside Sri Lanka);
3. A **company incorporated in Sri Lanka with >50% foreign shareholding**.

For residential property, the practical paths are:

1. **Condominium parcel under the Apartment Ownership Law** — any floor (post-2018 reform); full purchase price must be paid up-front via inward foreign remittance — ✅ recommended for most foreign buyers
2. **99-year leasehold of land** — registrable at the Land Registry; the only land-bound option for foreigners
3. **Sri Lanka-incorporated company with foreign shareholding ≤49%** — company can hold land freehold; foreign shareholding must remain <50% for a minimum **20 consecutive years** from the date of transfer (LRAA § 3A) — high compliance burden + structural risk
4. **Marriage / inheritance** — Sri Lankan-citizen spouse or heir holds the land; foreigner has limited rights
5. **Resident Guest Scheme / Golden Paradise Residence Visa investment** — the visa itself does not confer freehold land rights, but qualifying investments can include condominium purchase

### Path 1: Condominium parcel (✅ recommended)

- Legal basis: **Apartment Ownership Law No. 11 of 1973**, as amended; in conjunction with LRAA § 3 proviso.
- **Pre-2018 rule**: foreigners restricted to units on **the 4th floor and above** (excluding ground floor).
- **Post-2018 (Act No. 21 of 2018)**: foreigners may purchase a condominium parcel on **any floor** of a building, provided the unit is registered under the Apartment Ownership Law.
- **Full-payment-up-front rule** (LRAA § 3 proviso): the **entire** purchase price must be paid in advance through an **inward foreign remittance** routed via a CBSL-licensed commercial bank. Bank issues an **Inward Investment Account (IIA)** confirmation and a foreign-remittance receipt — **mandatory evidence** at the Land Registry transfer.
- **No 49% project quota** like Thailand — there is no per-project foreign-ownership cap; the limit operates at the buyer-eligibility level, not the project level.
- **Resale**: foreign buyer of a condominium parcel may resell to either a Sri Lankan or another foreigner; capital gains tax on the resale (see § Tax).
- **VAT**: new condominium sales by registered developer carry **18% VAT** (effective 1 Jan 2024; was 15%); resale by individual is VAT-exempt.

### Path 2: 99-year leasehold of land

- Legal basis: LRAA § 3 + general Land Code; pre-2017 leases to foreigners attracted a **15% land-lease tax** (paid up-front on full lease consideration) which was **abolished by Act No. 3 of 2017**.
- Maximum registrable lease term: **99 years** (longer terms void pro tanto).
- The lease must be **notarially executed** by a Sri Lankan attorney-at-law/notary and **registered at the District Land Registry** within the time limits set by the Registration of Documents Ordinance (typically 14 days for priority).
- Stamp duty applies on the lease consideration (see § Tax — provincial stamp duty schedule).
- **Practical use**: foreign buyer takes a 99-year lease of a plot, then constructs a house owned separately under a building permit; the land remains in the lessor's name. Common structure on the south coast (Galle, Mirissa, Tangalle) and east coast (Trincomalee, Arugam Bay).
- **Trap (lessor identity)**: confirm the lessor holds clean freehold via 30-yr chain-of-deeds search at the District Land Registry; if the lessor is a Sri Lankan company, verify shareholder structure to ensure no >50% foreign shareholding (which would void the lessor's title).

### Path 3: Sri Lankan limited liability company (≤49% foreign)

- A Sri Lanka-incorporated company with foreign shareholding ≤49% may freehold-purchase land. **Foreign shareholding must remain <50% for a minimum of 20 consecutive years from the date of transfer** (LRAA § 3A).
- **Compliance burden**: annual Companies House (Department of the Registrar of Companies) returns + IRD tax filings + nominee-director risk; if foreign shareholding crosses 50% within the 20-year lock-in, the title is voidable.
- **Anti-abuse**: the LRAA contemplates "indirect" foreign ownership (LRAA § 2(2)) — a chain of holding companies cannot be used to circumvent the 50% rule; beneficial-ownership disclosure is required at registration.
- **Practical guidance**: this path is feasible only with genuine local-partner capital + a real operating purpose; thin-nominee structures are exposed to challenge under § 3A and are not recommended.

### Path 4: Marriage / inheritance

- A foreign spouse of a Sri Lankan citizen may hold a beneficial interest only via the Sri Lankan spouse's freehold title; the foreigner cannot be on title as freeholder.
- On inheritance: a foreigner who inherits land under intestate succession or a will may **retain** a beneficial interest but cannot register transfer to themselves under LRAA; in practice, the inheritance must be settled by sale (to a Sri Lankan citizen or via lease to the foreigner) or held through a compliant company structure.

### Path 5: Golden Paradise Residence Visa (post-2024)

The Golden Paradise Residence Visa (launched 2024 by Department of Immigration & Emigration) is a **residency programme**, NOT a route to freehold land ownership. The qualifying investments include:

| Investment route | Threshold | Visa term | Property angle |
|---|---|---|---|
| **Golden Paradise Foreign Currency Account (GPFCA)** — bank deposit | **USD 200,000** in CBSL-licensed bank | 10 years | After Y1, up to 50% of deposit may be withdrawn (use case includes property purchase) |
| **Condominium investment** (directors of companies + dependents) | **USD 75,000** in eligible condominium | 5-10 years | Direct |
| **Other qualifying investment** (bonds, listed equities, local enterprise) | **USD 75,000-500,000** range | 2-10 years | Indirect |

- Source: Department of Immigration & Emigration brochure [`https://www.immigration.gov.lk/content/files/visa/golden_paradose_brochure.pdf`](https://www.immigration.gov.lk/content/files/visa/golden_paradose_brochure.pdf); e-services portal [`https://eservices.immigration.gov.lk/golden-paradise-visa.html`](https://eservices.immigration.gov.lk/golden-paradise-visa.html).
- **Earlier "My Dream Home Visa" / "Resident Guest Scheme"** that operated before the 2022 crisis was paused; the 2024 Golden Paradise Visa is the successor framework. Verify current thresholds at the Immigration portal — the programme has been re-tuned multiple times.

### Confidence

**HIGH** — LRAA No. 38 of 2014 + Act No. 21 of 2018 amendment + Act No. 3 of 2017 amendment are primary statute. **MEDIUM** for current Golden Paradise Visa thresholds — programme launched 2024 and re-tuned; verify per-applicant at Immigration portal before quoting. **MEDIUM** for company-structure §3A enforcement intensity (relatively new compliance regime).

---

## Section: `--price`

### Primary sources

- **CBSL Condominium Market Survey** — quarterly survey of new condominium supply, asking-price index, absorption rates: [`https://www.cbsl.gov.lk/en/statistics/business-surveys/condominium-market-survey`](https://www.cbsl.gov.lk/en/statistics/business-surveys/condominium-market-survey) — the canonical official series for the Colombo apartment market.
- **CBSL Real Estate Property Price Indices** — same page; published quarterly with a lag of ~1 quarter.
- **Department of Census and Statistics — Construction & Real Estate** — building-cost indices: [`https://www.statistics.gov.lk/`](https://www.statistics.gov.lk/).
- **Government Valuation Department (රජයේ ඇගයීම් දෙපාර්තමේන්තුව)** — statutory valuer to the Government: land-acquisition valuations, capital valuations, valuations under legal enactments, rating and rental valuations: [`https://www.valuationdept.gov.lk`](https://www.valuationdept.gov.lk). ⚠️ The department's site does **not** claim stamp-duty assessment; **stamp duty on land transfers in Sri Lanka is a provincial tax — the "assessed value" floor: data not publicly available at this source — verify with the Provincial Revenue Department for the province** (2026-09-18 verified).
- **District Land Registry** — registered transfer values per parcel; access via RGD online portal.

### Listing platforms (secondary, listing = seller-controlled)

- **LankaPropertyWeb** — [`https://www.lankapropertyweb.com/`](https://www.lankapropertyweb.com/) — largest by listings; English-dominant; publishes monthly House Price Index
- **Hitad.lk** — [`https://www.hitad.lk/`](https://www.hitad.lk/) — broad classifieds incl. property
- **ikman.lk** — [`https://ikman.lk/`](https://ikman.lk/) — leading classifieds platform
- **House.lk** — [`https://www.house.lk/`](https://www.house.lk/) — agent-curated
- **Lamudi Sri Lanka** — [`https://www.lamudi.lk/`](https://www.lamudi.lk/)
- **Property-srilanka.com**, **Colombo Realtors**, **Akara Apartments**, **South Sri Lanka Property** — premium / foreign-buyer focused

### Price benchmarks (Q1 2026 reference — listing-derived; LKR volatile, USD ages fast)

> **Source warning**: CBSL Condominium Market Survey is the most reliable Colombo-condo reference. Listing-platform asking prices typically run 10-20% above realised values and have not fully re-priced to post-crisis purchasing-power realities. Always normalise the foreign-buyer USD using the day's CBSL spot rate, NOT a stale assumption.

| Locality | Segment | LKR/sqft (asking) | USD/sqft est. (310 LKR/USD May 2026) | USD/sqm est. | Source |
|---|---|---|---|---|---|
| **Colombo 7** (Cinnamon Gardens) — luxury condo | Branded super-luxury | 80,000-150,000+ | $260-$485+ | $2,800-$5,200+ | CBSL CMS Q1 2026 + Akara Apartments + LankaPropertyWeb |
| **Colombo 1+2** (Fort + Slave Island) — luxury | Highest concentration of luxury apts | 60,000-120,000 | $195-$385 | $2,100-$4,150 | LankaPropertyWeb Q1 2026 + agent listings |
| **Colombo 3+4+5** (Kollupitiya, Bambalapitiya, Havelock Town) — mid-luxury | Established apt corridor | 35,000-70,000 | $115-$225 | $1,240-$2,420 | LankaPropertyWeb Q1 2026 |
| **Colombo 6+8** (Wellawatte, Borella) — mid | Working/middle class | 18,000-32,000 | $58-$103 | $625-$1,110 | ikman.lk + House.lk Q1 2026 |
| **Battaramulla / Rajagiriya / Nugegoda** — Greater Colombo | Mid-tier suburban | 14,000-28,000 | $45-$90 | $485-$970 | LankaPropertyWeb Q1 2026 |
| **Dehiwala / Mount Lavinia** — coastal Greater Colombo | Mid-tier | 12,000-24,000 | $39-$77 | $415-$830 | ikman.lk Q1 2026 |
| **Galle Fort** (UNESCO Old Town) — heritage villa/condo | Foreign-buyer concentration | 40,000-100,000 | $130-$320 | $1,400-$3,450 | Property-srilanka.com + South SL Property Q1 2026 |
| **Galle outside Fort + Unawatuna + Mirissa** | Coastal villa lease | 15,000-45,000 | $48-$145 | $520-$1,560 | LankaPropertyWeb Q1 2026 |
| **Kandy** (Mueang + Aniwatte + Mahaiyawa) | Hill-country house/condo | 12,000-25,000 | $39-$80 | $415-$865 | LankaPropertyWeb Q1 2026 |
| **Nuwara Eliya** (tea country) | Cottage / bungalow | 15,000-40,000 | $48-$130 | $520-$1,400 | Niche listings — limited sample post-Cyclone Ditwah |
| **Trincomalee / Arugam Bay** (east coast) | Coastal lease/villa | 8,000-25,000 | $26-$80 | $280-$865 | South SL Property Q1 2026 |

> Ranges are listing-derived and reflect "saleable area" — verify whether listing quotes built-up vs gross floor area; CBSL CMS is the realised-price benchmark to triangulate against.

### Historical context (2018-2026)

- CBD condo asking prices grew ~48% (LKR terms) **2018-2023** per Akara Apartments market analysis (corroborated by LankaPropertyWeb HPI).
- The 2022 sovereign-default crisis caused a steep LKR depreciation (200 → 360+ LKR/USD peak); USD-denominated property values **crashed ~40-50%** for foreign buyers in 2022, partially recovered with LKR stabilisation 2023-2025 to the 295-325 band.
- Cyclone Ditwah (Nov 2025) — price effect on Kandy district, Nuwara Eliya and Central Highlands tea-country properties est. only; early 2026 sample is thin.

### Compute

1. LKR/sqft = listing LKR ÷ saleable area (clarify built-up vs internal floor area; trap: some listings include common-area share, others exclude).
2. Cross-check against CBSL Condominium Market Survey quarterly index (Colombo zone-level granularity).
3. Pull 3-5 same-building / same-soi listings on LankaPropertyWeb + ikman.lk + House.lk.
4. Pull the **Government Valuation Department assessed value** for the parcel — informs the stamp-duty floor, not market value (typically 30-60% below realised).
5. **Trap (LKR/USD lag)**: many foreign-buyer listings quote USD; verify whether the LKR-equivalent at today's CBSL spot tracks the asking — many listings have a stale LKR backing.
6. **Trap (foreign-remittance up-front rule)**: condominium listings to foreigners must be paid via inward remittance — verify the developer/seller is set up to receive (Inward Investment Account); not all small developers are.

### Confidence

**HIGH** for Colombo central + Greater Colombo ranges (CBSL CMS + multiple listing platforms agree within ±15%). **MEDIUM** for Galle/Kandy (data dominated by foreign-buyer listings; less CBSL granularity). **LOW** for east coast villa land and Central Highlands post-Cyclone Ditwah pricing (thin sample, disrupted market).

---

## Section: `--traffic`

### Primary sources

- **Road Development Authority (RDA, මාර්ග සංවර්ධන අධිකාරිය)** — national road network + Average Annual Daily Traffic (AADT) counts: [`https://www.rda.gov.lk/`](https://www.rda.gov.lk/).
- **Ministry of Transport & Highways** — policy + Expressway Authority for tolled motorways: [`https://www.transport.gov.lk/`](https://www.transport.gov.lk/).
- **Colombo Municipal Council Traffic Management** — Colombo-specific congestion data via CMC: [`https://www.colombo.mc.gov.lk/`](https://www.colombo.mc.gov.lk/).
- **OpenStreetMap (OSM)** — fallback when official AADT not available.

### Verdict bands (vehicles per day)

- 🟢 < 1,500 v/d: rural lane / village road
- 🟡 1,500-8,000 v/d: provincial secondary, urban side street
- 🟠 8,000-30,000 v/d: provincial trunk, urban arterial
- 🔴 > 30,000 v/d: A-class national highway, Colombo arterial, expressway feeder

### Sri Lanka road classification

- **E-class (Expressway)**: tolled motorways E01 (Southern Expressway Colombo-Matara), E02 (Outer Circular), E03 (Airport Expressway), E04 (Central Expressway in phases) — managed by RDA Expressway Operation, Maintenance & Management Division
- **A-class (Trunk roads)**: A1 (Colombo-Kandy), A2 (Galle Road, coastal south), A3 (Negombo Road), A4 (Ratnapura), A9 (Jaffna Road) — heavy AADT
- **B-class (Main roads)**: provincial-grade
- **C/D-class (Local roads)**: Pradeshiya Sabha (local council) jurisdiction
- OSM fallback: `motorway`/`trunk` = E/A class · `primary` = A · `secondary` = B · `tertiary`/`residential` = C/D

### Colombo-specific quirks

- Colombo traffic congestion is severe and chronic; AADT understates exposure because of stop-and-go congestion + tuk-tuk + bus lanes.
- Galle Road (A2) through Colombo 3-6 carries 40,000-60,000+ v/d on the urban segments.
- **Property within 100m of an A-class arterial in Colombo**: noise + PM2.5 exposure flag.

### Confidence

**MEDIUM** — RDA publishes AADT for the E + A-class network, but coverage is patchy on B/C/D roads; Colombo Municipal Council congestion data is fragmented. For most non-trunk roads, OSM-class fallback is the realistic baseline.

---

## Section: `--tax`

### One-time taxes at purchase

**Stamp duty** — provincially administered under the Stamp Duty Act (provincial councils). For property purchases, the rates per property value (Western Province baseline, Department of Revenue Western Province `http://www.revenuedept.wp.gov.lk/`):

| Property value (LKR) | Stamp duty rate |
|---|---|
| First LKR 100,000 | 3% |
| Remainder (above LKR 100,000) | 4% |

> Two-tier schedule: **3% on first LKR 100,000 + 4% on excess**. No 5% bracket exists. Rates are **buyer-paid**. (2026-05-27 verified, source Kaluthanthri Legal + Lexelon 2025 — verify deep-link at Western Province Revenue Dept `http://www.revenuedept.wp.gov.lk/en/?page_id=18045`.) Earlier playbook claim of a 5%-bracket above LKR 10M was a fabrication and has been removed. First-time-buyer LKR 10M exemption (verify current notification — not corroborated in 2025 secondary sources). Other provinces (Central, Southern, Eastern, Northern, Uva, Sabaragamuwa, North-Central, North-Western) have substantially identical rates per the Stamp Duty (Special Provisions) Act devolution; verify per-province before transfer.

**Stamp duty on lease/rental agreements** — increased from Rs.10 to **Rs.20 per Rs.1,000** of total lease value, **effective 1 April 2025**. Source: Gazette Extraordinary No. 2429/39 of 27 Mar 2025 (Order under s.3, Stamp Duty (Special Provisions) Act No. 12 of 2006; aggregate lease incl. premium, terms over 20 yrs deemed = first 20 yrs) [`https://www.ird.gov.lk/en/publications/Gazette_Documents/2025_2429-39_E.pdf`](https://www.ird.gov.lk/en/publications/Gazette_Documents/2025_2429-39_E.pdf); earlier news report [`https://www.newsfirst.lk/2025/03/30/government-to-double-stamp-duty-on-rent-and-lease-agreements-for-properties-from-april-1`](https://www.newsfirst.lk/2025/03/30/government-to-double-stamp-duty-on-rent-and-lease-agreements-for-properties-from-april-1).

**VAT on new condominium sale by developer**: **18%** of sale price (effective 1 Jan 2024; was 15% prior). Resale by individual: VAT-exempt. Source: Inland Revenue Department [`https://www.ird.gov.lk/`](https://www.ird.gov.lk/).

**Notary + legal fees**: typically **1-2%** of property value for a foreign-buyer transfer (notarial deed + 30-yr chain-of-deeds search + RGD filing); foreign-buyer transactions usually budget the higher end + sworn translation.

**RGD registration fee**: nominal — typically Rs.500-2,500 per deed registered.

### Annual taxes

**Local "rates" (assessment tax) — Colombo Municipal Council**: levied on annual rental value (not market price) of immovable property within municipal limits. Rate set by CMC by-law and reviewed periodically; typical bracket structure historically:
- ~10% of annual rental value for properties along main roads
- ~2% of annual rental value for properties on side roads (rural/quiet)
- Source: CMC Assessment Department [`https://www.colombo.mc.gov.lk/assessment.php`](https://www.colombo.mc.gov.lk/assessment.php) — verify current schedule at CMC e-services portal [`https://eservice.colombo.mc.gov.lk/`](https://eservice.colombo.mc.gov.lk/)
- The IMF Technical Assistance Report (2024) flagged that the rate-assessment system "currently generates only tiny amounts of revenue for local councils" — reform pending: [`https://www.imf.org/-/media/files/publications/tar/2024/english/tarea2024074-print-pdf.pdf`](https://www.imf.org/-/media/files/publications/tar/2024/english/tarea2024074-print-pdf.pdf).

**Outside Colombo**: Pradeshiya Sabha / Urban Council / Municipal Council assessment tax — analogous structure, lower bands; verify per local authority. Buththala Pradeshiya Sabha example ([`https://buttala.ps.gov.lk/an-assessment-tax-is/`](https://buttala.ps.gov.lk/an-assessment-tax-is/)).

**National property tax**: **does not yet exist** as a recurring tax. The government has agreed in principle (under the IMF EFF structural-benchmark track) to introduce a national property tax by **2027**; framework not drafted as of May 2026. **Watch this** — likely Tier-1 reform when enacted.

### Capital Gains Tax on sale (Inland Revenue Act No. 24 of 2017 + amendments)

| Holding period | Resident individual | Non-resident |
|---|---|---|
| **< 5 years** | 30% of gain | 30% of gain |
| **≥ 5 years** | **15% of gain** (10% before 3 Jun 2026) | 5% of gain |

> **ENACTED — CGT is 15%, not 10%, for disposals from 3 June 2026.** The **Inland Revenue (Amendment) Act, No. 11 of 2026** was certified on **3 June 2026** and published as a supplement to Part II of the Gazette of **5 June 2026**. It raises the rate on realisation of investment assets from 10% to **15% for individuals and partnerships**, and from 10% to **30% for trusts, unit trusts, mutual funds and NGOs**. The IRD's Notice to Taxpayers **SEC/PN/IT/2026/02 (8 June 2026)** confirms the new rates apply **from 3 June 2026**. Source: Act text [`https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IR_Act_No_11-2026_E.pdf`](https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IR_Act_No_11-2026_E.pdf) + IRD CGT page [`https://www.ird.gov.lk/en/Type%20of%20Taxes/SitePages/Capital%20Gain%20Tax%20(CGT).aspx`](https://www.ird.gov.lk/en/Type%20of%20Taxes/SitePages/Capital%20Gain%20Tax%20(CGT).aspx). (2026-08-06 verified)

**Exemptions**:
- Principal place of residence: gains exempt if owned ≥3 years AND inhabited ≥2 years.
- Investment-asset gain < LKR 50,000 per asset / LKR 600,000 per year is exempt.

**Non-resident sale + foreign-currency repatriation**: same FX rules as inbound — repatriation requires CBSL-licensed bank Inward Investment Account audit trail + Tax Clearance Certificate (TCC) from IRD before outbound remittance.

### Worked example — foreign buyer of a LKR 50M (~USD 161k) Colombo 7 condominium from a developer

Stamp duty (two-tier 3% + 4%):
- First LKR 100,000 × 3% = 3,000
- Remainder LKR 49,900,000 × 4% = 1,996,000
- **Stamp duty total: LKR 1,999,000** (~USD 6,450) (2026-05-27 verified — corrected from playbook's earlier fabricated 5%-bracket calc of LKR 2.39M)

VAT on developer sale (18%): **LKR 9,000,000** (~USD 29,030)

Notary + legal fees (~2%): **LKR 1,000,000** (~USD 3,225)

RGD registration: ~LKR 5,000 (~USD 16)

**Buyer-side all-in transaction cost**: ≈ **LKR 12.4M** = **~25%** of the LKR 50M property price (driven by the 18% VAT — resale would carry **no VAT**, dropping all-in to ~7%).

> **Key trap**: VAT applies only to **first sale by a developer**. A foreign buyer of a **resale** condominium pays stamp duty + legal + minimal VAT — total ~7% all-in. The 18% VAT on new builds is the largest single line and often underweighted by foreign buyers.

### Future risk

- **Property tax (2027)**: a national property tax is committed under the IMF EFF; rate, base, and exemptions undecided.
- **CGT increase to 15%**: ENACTED 3 June 2026 (Act No. 11 of 2026) — no longer forward-looking; see § Tax.
- **Stamp duty schedule**: provincial; episodic adjustments via provincial finance acts.

### Confidence

**HIGH** for the statutory framework (LRAA + Stamp Duty Act + IRA 2017 are primary). **MEDIUM** for current 2026 effective rates (post-2024 IMF-aligned reforms ongoing; verify per-tax). **LOW** for the assessment-tax band tables outside Colombo (provincial variation + sparse online publication).

---

## Section: `--rental`

### Long-term residential rental income tax

**Personal income tax (PIT) — Inland Revenue Act No. 24 of 2017** rental income (Schedule 1, "rent" within total assessable income):

- Resident individual: progressive PIT 6% / 12% / 18% / 24% / 30% / 36% (per 2023-2025 amended brackets) — verify current bracket schedule at IRD [`https://www.ird.gov.lk/en/publications/SitePages/tax_chart_2526.aspx`](https://www.ird.gov.lk/en/publications/SitePages/tax_chart_2526.aspx)
- Non-resident landlord: also progressive on Sri Lanka-source income; foreign-tax-credit treaties with India, UK, Singapore, Australia, etc. apply per the relevant DTA

**Advance Income Tax (AIT) on rent** — IRD Circular SEC/2025/E/02 (28 March 2025): if **resident individual** earns monthly rent > **LKR 100,000**, the tenant (if a "withholding agent" — typically a corporate/registered tenant) deducts **10% AIT** at source. Source: IRD circular [`https://www.ird.gov.lk/en/publications/Circulars_Circulars/SEC_2025_E_02_E.pdf`](https://www.ird.gov.lk/en/publications/Circulars_Circulars/SEC_2025_E_02_E.pdf).

**Withholding tax on payments to non-residents**: per IRA §86 + IRD Gazette Notification 30 Dec 2024, payments to non-residents (incl. rental) require Tax Clearance Certificate before outbound remittance; rate per DTA or default WHT 14% (verify current schedule).

**Filing**: tax year aligns with fiscal year (1 April – 31 March); annual return due within 8 months of year-end; e-filing via IRD portal [`https://eservices.ird.gov.lk/`](https://eservices.ird.gov.lk/).

### Short-term rentals (Airbnb / Booking)

**Sri Lanka Tourism Development Authority (SLTDA) Act No. 38 of 2005**: all properties hosting **foreign tourists** for short stays must register with SLTDA. Source: [`https://www.sltda.gov.lk/en/about-us`](https://www.sltda.gov.lk/en/about-us) ("The Tourism Act No 38 of 2005 came into effect in October 2007, replacing the Sri Lanka Tourist Board Act No 10 of 1966"); online portal [`https://eservices.sltda.gov.lk/ApplicationMain.aspx`](https://eservices.sltda.gov.lk/ApplicationMain.aspx).

**Registration categories** (relevant to private-villa/condo STR):
- Tourist Hotel (5+ rooms with full service)
- Tourist Guest House
- Bungalow / Home-stay
- Boutique Hotel / Boutique Villa

**Process**: application + property inspection + annual licence fee + compliance with SLTDA standards (fire safety, sanitation, room-area minimums). Renewal mandatory annually under the Tourism Development Act.

**Tax treatment**:
- Tourism Development Levy (TDL) — typically **1%** of turnover for registered tourism establishments
- 18% VAT on tourism services (above the LKR 60M annual turnover VAT threshold; verify current threshold)
- PIT on net rental income (above)
- Local "rates" + Pradeshiya Sabha levies (varies)

**Practical reality**:
- **Galle Fort + south coast (Mirissa, Tangalle, Weligama, Ahangama)**: foreign-buyer-dominated villa STR segment; SLTDA registration practically required
- **Colombo central condos**: condominium juristic person (Management Corporation under Apartment Ownership Law) often forbids daily/weekly letting — verify project rules in writing BEFORE buying with STR intent
- **Hill country (Kandy, Nuwara Eliya, Ella)**: bungalow/cottage STR; SLTDA registration intermittently enforced; Cyclone Ditwah (Nov 2025) materially disrupted the segment
- **East coast (Arugam Bay, Trincomalee, Pasikuda)**: seasonal high (Apr-Oct Arugam surf season; Sep-Apr Trinco); STR legal exposure lower outside SLTDA-registered enforcement zones
- **2018 SLTDA-Airbnb partnership**: framework for Airbnb hosts to register with SLTDA was announced; enforcement intensity varies by district

### Strategic notes

- **Galle Fort villa**: gross yield 6-12% on USD basis (peak season), but supply is growing fast and the foreign-buyer market is concentrated — verify ADR/occupancy via Airbnb/Booking before underwriting
- **Colombo central condo**: long-term yield 4-7% gross LKR; STR explicitly forbidden by most premium-building Management Corporations
- **Kandy / Nuwara Eliya bungalows**: long-stay (2-4 week) lets dominant; highly seasonal; post-Ditwah recovery uncertain
- **Forex repatriation**: yield earned in LKR → USD repatriation via Inward Investment Account audit trail required; CBSL FX rules + IRD TCC

### Confidence

**HIGH** for IRA 2017 + SLTDA Act statutory framework. **MEDIUM** for STR enforcement intensity (varies by district + SLTDA cycle). **MEDIUM** for current Management Corporation bylaws on STR (project-specific). **LOW** for post-Ditwah hill-country occupancy/ADR (data sample disrupted).

---

## Section: `--work=<profession>`

### Job platforms

- **TopJobs.lk** — [`https://www.topjobs.lk/`](https://www.topjobs.lk/) — largest local jobs portal
- **LinkedIn Sri Lanka** — strong in BPO/IT/finance, Colombo-centric
- **Indeed Sri Lanka** — [`https://lk.indeed.com/`](https://lk.indeed.com/) ❌ DEPRECATED — dead on 2026-09-18; verify with the authority named in this row
- **Department of Labour** — [`https://www.labourdept.gov.lk/`](https://www.labourdept.gov.lk/) — public-sector vacancies + labour regulations
- **Sri Lanka Bureau of Foreign Employment** — [`https://www.slbfe.lk/`](https://www.slbfe.lk/) — primarily outbound migration

### Work permit & visa

Foreign nationals working in Sri Lanka require a **Resident Visa with employment endorsement** issued by the **Department of Immigration & Emigration** ([`https://www.immigration.gov.lk/`](https://www.immigration.gov.lk/)). Categories:
- **Employment Visa (Resident Visa Type B)** — sponsored by Sri Lankan employer; multi-year, renewable
- **Investor Visa (Resident Visa Type B sub-category)** — for foreign investors with BOI-approved enterprise
- **Golden Paradise Residence Visa** — investor track (USD 75k-500k); does not include automatic work right but allows business/investment management
- **Independent / Resident Guest** — discretionary; tied to property/financial guarantees
- **Tourist Visa (ETA)** — 30/90-day, no work right

**Board of Investment (BOI)** ([`https://www.investsrilanka.com/`](https://www.investsrilanka.com/)) administers FDI promotion + free-port enclaves (Katunayake, Biyagama, Koggala) — work-permit fast-track for BOI-approved companies.

### Self-employment / freelance reality

- A freelance foreigner in Sri Lanka legally needs employment-endorsed Resident Visa.
- The Golden Paradise Residence Visa allows long stays for investors but does not by itself confer general work permit; must run via a BOI-registered enterprise or qualifying employer.
- **Digital nomad framework**: as of May 2026, Sri Lanka does not have a dedicated digital-nomad visa (analogous to Thailand DTV). Discussions in 2024-25 floated a framework but no statute enacted. Verify at Immigration portal.

### Salary benchmarks (Colombo 2025-2026)

| Role | Median monthly gross LKR | USD est. (310 LKR/USD) |
|---|---:|---:|
| Software engineer (mid-senior, multinational) | 350,000-1,200,000 | $1,130-$3,870 |
| English teacher (degree, certified) | 100,000-250,000 | $325-$810 |
| BPO mid-tier | 80,000-200,000 | $260-$645 |
| Hotel mgmt (mid) | 150,000-400,000 | $485-$1,290 |
| Colombo median (all sectors) | ~80,000 | ~$260 |
| **Minimum wage 2026** (national, per Wages Boards Ordinance) | ~21,000/mo | ~$70 |

Sources: Department of Labour wage gazettes; CBSL Annual Report 2024; LinkedIn Salary Insights Colombo. Note: **wages crashed in USD terms during the 2022 crisis** and have only partially recovered; salary benchmarks should be triangulated against current LKR purchasing-power baselines.

### Confidence

**MEDIUM** — visa / work-permit framework HIGH (Immigration + BOI primary), but post-crisis salary benchmarks have wide variance and are heavily affected by exchange-rate dynamics; cross-check with multiple platforms before quoting.

---

## Section: `--risks`

### Primary national sources

| Source | URL | What it gives |
|---|---|---|
| **Disaster Management Centre (DMC)** | [`https://www.dmc.gov.lk/`](https://www.dmc.gov.lk/) | Hazard maps, disaster declarations, flood/landslide history, situation reports |
| **National Building Research Organisation (NBRO)** | [`https://www.nbro.gov.lk/`](https://www.nbro.gov.lk/) | Landslide hazard maps (10 districts), engineering soil analyses, building-vulnerability assessments |
| **Department of Meteorology** | [`https://www.meteo.gov.lk/`](https://www.meteo.gov.lk/) | Weather, monsoon, tropical-cyclone tracking, seasonal forecast |
| **Geological Survey & Mines Bureau (GSMB)** | [`https://www.gsmb.gov.lk/`](https://www.gsmb.gov.lk/) | Geology, seismicity, mineral hazard |
| **Coast Conservation & Coastal Resource Management Department (CC&CRMD)** | [`https://www.coastal.gov.lk/`](https://www.coastal.gov.lk/) | Coastal setback, erosion, tsunami buffer zones |
| **Central Environmental Authority (CEA)** | [`https://www.cea.lk/`](https://www.cea.lk/) | EIA, water/air pollution, environmental clearance |
| **Irrigation Department / Sri Lanka Mahaweli Authority** | [`https://irrigation.gov.lk/`](https://irrigation.gov.lk/) | Reservoir release, flood-plain mapping |
| **National Disaster Relief Services Centre (NDRSC)** | DMC sub-unit | Relief coordination |

### Tsunami (සුනාමි / சுனாமி)

- **2004 Indian Ocean tsunami**: ~35,000+ deaths in Sri Lanka; epicentre off Sumatra (M9.1-9.3, 26 Dec 2004). Worst-affected: Galle, Hambantota, Matara, Trincomalee, Batticaloa, Ampara districts. Source: NBRO post-tsunami assessment + Down to Earth retrospective [`https://www.downtoearth.org.in/environment/tsunami-2004-sri-lanka-yet-to-streamline-its-disaster-warning-system-48010`](https://www.downtoearth.org.in/environment/tsunami-2004-sri-lanka-yet-to-streamline-its-disaster-warning-system-48010).
- **Coastal Setback (Coast Conservation Act No. 57 of 1981)**: minimum 100m from mean high-water mark for new construction in many coastal segments; locality-specific. Verify per CC&CRMD permit before any construction within ~300m of shoreline.
- **NBRO + Galle tsunami vulnerability mapping**: Galle Port + Old Town segments mapped at 4 vulnerability bands (high/medium/low/very low). Source: ScienceDirect tsunami hazard study for SW Sri Lanka [`https://www.sciencedirect.com/science/article/abs/pii/S0278434313003038`](https://www.sciencedirect.com/science/article/abs/pii/S0278434313003038).
- **Verdict bands**:
  - 🔴 Coastal property ≤5m elevation within 500m of shoreline on Sri Lanka's west, south, east, or northeast coast (open to Indian Ocean tsunami source)
  - 🟠 Coastal property 5-10m elevation within 1km of shoreline
  - 🟡 Coastal hinterland 1-3km, 10-50m elevation
  - 🟢 Inland > 5km from coast OR > 100m elevation

### Monsoon flooding (මෝසම් ගංවතුර)

- **Two monsoon seasons**:
  - **Yala (southwest monsoon)**: May-September, wets the SW quadrant (Colombo, Galle, Kandy, Ratnapura, Sabaragamuwa, Western+Southern provinces)
  - **Maha (northeast monsoon)**: October-January (peak Nov-Dec), wets the NE quadrant + provides bulk of rain to dry zone (East, North, North Central provinces)
  - **Inter-monsoon convective storms**: March-April + October — frequent flash floods
- **Major flood-prone corridors**:
  - **Kelani River basin** (Colombo, Gampaha, Kegalle, Ratnapura) — 2016, 2017 + 2025 catastrophic floods
  - **Kalu Ganga basin** (Kalutara, Ratnapura) — landslide-flood compound risk
  - **Mahaweli Ganga basin** — irrigation-managed but extreme events overflow
  - **Eastern dry zone** (Batticaloa, Ampara) — Maha monsoon floods + Cyclone Ditwah landfall zone
- **Cyclone Ditwah (28 Nov 2025)**:
  - **Worst flooding in over two decades**
  - **USD 4.1 billion damage** (World Bank assessment)
  - **410 dead + 336 missing** (DMC); **1.4M people affected** across all 25 districts; **1.1M hectares** (~20% of country) inundated
  - **Central Highlands hardest hit**: Kandy district damage USD 689M; Nuwara Eliya partial submergence; **NBRO recorded 1,991 landslides in week — 60% in Central Highlands**
  - Source: World Bank [`https://www.worldbank.org/en/news/press-release/2025/12/22/damage-from-cyclone-ditwah-in-sri-lanka-estimated-at-4-1-billion`](https://www.worldbank.org/en/news/press-release/2025/12/22/damage-from-cyclone-ditwah-in-sri-lanka-estimated-at-4-1-billion); UNDP [`https://www.undp.org/asia-pacific/press-releases/one-fifth-sri-lanka-inundated-cyclone-ditwah-undp-analysis`](https://www.undp.org/asia-pacific/press-releases/one-fifth-sri-lanka-inundated-cyclone-ditwah-undp-analysis); WHO [`https://www.who.int/srilanka/emergencies/cyclone-ditwah-2025`](https://www.who.int/srilanka/emergencies/cyclone-ditwah-2025); World Weather Attribution [`https://www.worldweatherattribution.org/increasing-heavy-rainfall-and-extreme-flood-heights-in-a-warming-climate-threaten-densely-populated-regions-across-sri-lanka-and-the-malacca-strait/`](https://www.worldweatherattribution.org/increasing-heavy-rainfall-and-extreme-flood-heights-in-a-warming-climate-threaten-densely-populated-regions-across-sri-lanka-and-the-malacca-strait/)
- **Verdict bands**:
  - 🔴 Within 100m of Kelani / Kalu / Mahaweli flood plain at <10m elevation; Central Highlands landslide-mapped zones; eastern coastal cyclone-track exposure
  - 🟠 Lower-elevation Colombo/Gampaha; mid-slope Kandy; Nuwara Eliya hill country (post-Ditwah landslide-recovery)
  - 🟡 Higher-ground Colombo (Cinnamon Gardens above flood level); Galle interior; protected by formal flood defences
  - 🟢 Inland upper-elevation, well-drained sites

### Landslide (නාය යාම)

- **NBRO has mapped landslide hazard for 10 of 25 districts** — Badulla map publicly accessible; full set of 10 maps available via NBRO request. Source: NBRO Hazard Resilient Housing Manual [`https://www.nbro.gov.lk/images/content_image/publications/general_publications/resilient_manual.pdf`](https://www.nbro.gov.lk/images/content_image/publications/general_publications/resilient_manual.pdf).
- **High-hazard districts**: Nuwara Eliya, Badulla, Kandy, Matale, Kegalle, Ratnapura, Kalutara, Galle (interior), Hambantota (interior), Monaragala.
- **NBRO clearance**: any new construction in mapped high-hazard zones requires **NBRO landslide clearance certificate** — verify at NBRO district office; mandatory for building permit in many divisional secretariats post-2014 (NBRO directive).
- **Cyclone Ditwah amplifier**: November 2025 single event added 1,991 mapped landslides (one week) — landslide registry materially altered; verify current map at NBRO post-Ditwah.

### Seismicity (භූමි කම්පන)

- Sri Lanka is on the **Indian Plate**, away from active plate boundaries — **historically considered aseismic**, but intraplate seismic activity is now recognised.
- **Critical zones** (per peer-reviewed research, summarised in Sri Lanka seismic risk profile [`https://www.preventionweb.net/publication/sri-lanka-seismic-risk-profile`](https://www.preventionweb.net/publication/sri-lanka-seismic-risk-profile)):
  - **Mannar rift zone + Comorin ridge** — capable of M6.9 at 475-yr return period (10-15 km depth)
  - **Diffuse seismicity south-southeast of the island** (northern Ninetyeast Ridge) — possible large-magnitude shallow intraplate source
- **Practical implication**: low base-rate seismic risk; modern building codes do not yet specify high seismic design standards for residential. **Tsunami (from Indian Ocean subduction-zone earthquakes)** remains the dominant earthquake-related risk — see § Tsunami.

### Air quality

- **Colombo**: chronic PM2.5 elevated by traffic + monsoon-pattern transport from across the Bay of Bengal in dry season
- **Hill country**: generally low PM2.5; some valley-temperature-inversion episodes
- Source: Central Environmental Authority air-quality monitoring [`https://www.cea.lk/`](https://www.cea.lk/) (limited public AQI vs e.g. Thailand PCD)

### Climate-change projections (IPCC AR6 + Department of Meteorology)

- **Temperature**: +1.0-2.5 °C by 2050 (SSP1-2.6 → SSP5-8.5) vs 1986-2005 baseline
- **Sea-level rise**: +20-60 cm by 2100; coastal Colombo, Galle, Trincomalee, Negombo all exposed
- **Extreme rainfall**: monsoon and tropical-cyclone-derived events expected to intensify (consistent with World Weather Attribution analysis of Cyclone Ditwah)
- **Drought**: dry zone (Eastern + North Central) dry-season severity increasing
- **Coral reef bleaching**: south + east coasts — affects tourism economy long-term

### Build-era hazards

| Era | Hazards |
|---|---|
| **Pre-1980** | Unreinforced masonry common; asbestos-cement roofing widespread; lead pipes; weak foundations |
| **1980-2010** | Variable quality; many small contractors; asbestos cement roofing largely banned 2018 (Hazardous Substances Act notification) but legacy stock common |
| **Post-2010** | Better; modern reinforced concrete; UDA + NBRO clearances enforced more consistently in Colombo |
| **Post-2018** | Asbestos roofing banned in new construction; condominium-act compliance; modern fire codes |

### Mandatory pre-purchase diagnostics

| Document | Required because | Where |
|---|---|---|
| **30-yr chain-of-deeds search** (or Title Certificate under Bim Saviya) | Confirm clean freehold + no encumbrances | District Land Registry (RGD) |
| **Government Valuation Certificate** | Stamp-duty floor + dispute baseline | Government Valuation Department |
| **Survey Plan / Block Plan** (signed by licensed surveyor) | Confirm boundary match to deed | Survey Department licensed surveyors |
| **Local Authority Building Permit** (UDA-regulated areas) | Verify building permitted | Urban Development Authority / local council |
| **Certificate of Conformity (CoC)** | Building completed to permit | Local council |
| **Condominium Management Plan + Common-Area Schedule** (apartments) | Confirm parcel + share definition | Management Corporation under Apartment Ownership Law |
| **NBRO clearance** (high-hazard zones) | Landslide-mapped districts | NBRO district office |
| **CC&CRMD clearance** (coastal property) | Coastal setback compliance | Coast Conservation Department |
| **Inward Foreign Remittance Receipt (IIA)** | Mandatory for foreign-buyer condominium transfer | CBSL-licensed commercial bank |
| **Tax Clearance Certificate (TCC)** for repatriation | IRD pre-clearance for outbound FX on resale | Inland Revenue Department |

**Foreign buyers must engage a Sri Lankan attorney-at-law (registered notary) for the title verification — Bim Saviya / RGD records may not be fully digital + English-translated.**

### Confidence

**HIGH** for tsunami + monsoon flood + landslide hazard (multiple primary sources, dense post-2004 + post-Ditwah evidence). **MEDIUM** for build-era hazards (variable enforcement history). **MEDIUM** for seismic risk (low base rate; codes evolving). **HIGH** for Cyclone Ditwah impact (World Bank + UNDP + DMC primary).

---

## Section: `--mains`

### Water supply

- **National Water Supply & Drainage Board (NWSDB, ජාතික ජල සම්පාදන හා ජලාපවහන මණ්ඩලය)** — established 1975; covers urban + most peri-urban supply via 14 regional offices: [`https://www.waterboard.lk/`](https://www.waterboard.lk/) (search domain) — online billing portal [`https://ebis.waterboard.lk/`](https://ebis.waterboard.lk/)
- **Pradeshiya Sabha / Local councils** — small rural systems
- **Rural Sri Lanka**: many villages on shallow well + protected community well; quality variable
- Connection cost: typically LKR 30,000-100,000 for new domestic connection (varies by region)

### Sewer / wastewater

**Sri Lanka has limited mains-sewer coverage outside Colombo's central districts.**

- **Colombo central** (Colombo 1-7 + Greater Colombo core): NWSDB-operated sewer network with treatment at the **Greater Colombo Wastewater Management Project** facilities (post-2010 ADB-financed expansion) — covers a defined service area; verify per parcel
- **Greater Colombo / suburban**: variable; Battaramulla / Rajagiriya / Nugegoda increasingly on mains, but many properties still on **on-site septic + soakaway**
- **Most condominium developments**: on-site sewage treatment plant (STP) — mandatory under Building Regulations for buildings above defined floor-area thresholds + Apartment Ownership Law compliance
- **Outside Greater Colombo**: **septic tank + soakaway is the norm** (Galle Fort, Kandy, Nuwara Eliya, Trincomalee — even high-end villas)
- **Wastewater regulator**: Central Environmental Authority [`https://www.cea.lk/`](https://www.cea.lk/) issues effluent discharge standards under National Environmental Act

### Electricity

- **Ceylon Electricity Board (CEB)** — historically the national utility under CEB Act No. 17 of 1969; **dissolved 9 March 2026** and replaced by 6 successor state-owned companies under the CEB restructuring programme. Source: [`https://ceb.lk/`](https://ceb.lk/) (transitional) + Public Utilities Commission of Sri Lanka [`https://www.pucsl.gov.lk/`](https://www.pucsl.gov.lk/).
- **Lanka Electricity Company (LECO)** — covers urban Western coastal belt (~10% of customers): [`https://www.leco.lk/`](https://www.leco.lk/)
- **Connection cost**: typically LKR 25,000-150,000 for new domestic connection depending on distance to grid + capacity; LKR 200,000+ for 3-phase

### Verification path

1. **Listing language scan** (Sinhala/Tamil/English):
   - "මහා පරිමාණ ගලන සේවාව" / "central drainage" / "mains drains" = mains sewer
   - "කාර්මික පේනිකා රජයේ" / "septic tank" = on-site septic + soakaway
   - "ස්ථානීය බොහොම සම්බන්ධතාවය" / "STP" = on-site treatment plant (typical condo)
2. **Colombo**: call NWSDB hotline (1939) for water; NWSDB Colombo Regional office for sewer; CMC for connection records
3. **Outside Colombo**: call NWSDB regional office (per district) for water; Pradeshiya Sabha / Urban Council / Municipal Council for sewer; DMC + NBRO for hazard overlay
4. **Galle Fort + heritage areas**: Department of Archaeology + Galle Heritage Foundation for permits; sewer typically on-site septic in the Old Town

### Cost benchmarks

| Scenario | Cost (LKR) |
|---|---:|
| New NWSDB water connection (domestic) | 30,000-100,000 |
| New CEB/LECO electricity connection (single-phase) | 25,000-80,000 |
| 3-phase connection (villa) | 200,000-500,000 |
| Septic install (3-stage, modern, villa) | 400,000-1,200,000 |
| Septic upgrade / soakaway redo | 250,000-800,000 |
| Sewer-line connection (where mains available) | 75,000-300,000 + monthly fees |
| Condo common-area / sinking fund (one-off) | LKR 500-1,500/sqft |
| Condo monthly common-area fee | LKR 30-100/sqft/month |

### Confidence

**HIGH** for NWSDB + LECO institutional structure. **MEDIUM** for CEB transitional period (post-March 2026 dissolution; new entity mapping incomplete). **MEDIUM** for parcel-level mains-sewer coverage (verification often requires phone the regional office).

---

## Cost benchmarks (LK 2026)

| Item | Cost (LKR) | USD est. (310 LKR/USD) |
|---|---:|---:|
| **Lawyer fees (foreign buyer condominium)** | 250,000-1,500,000 (or 1-2% of price) | $810-$4,840 |
| **Lawyer fees (foreign buyer lease, more complex)** | 500,000-3,000,000+ | $1,615-$9,680+ |
| **30-yr chain-of-deeds search** | 50,000-150,000 | $160-$485 |
| **Building inspector (condo)** | 30,000-150,000 | $100-$485 |
| **Building inspector (villa)** | 75,000-400,000 | $245-$1,290 |
| **Licensed land surveyor** | 50,000-300,000 | $160-$970 |
| **NBRO landslide clearance (where required)** | 25,000-100,000 + survey | $80-$320 |
| **CC&CRMD coastal clearance (where required)** | 50,000-200,000 | $160-$645 |
| **Stamp duty** | 3% first LKR 100k + 4% excess (~4% effective) | varies |
| **VAT (new condo by developer only)** | 18% of price | varies |
| **CGT on resale (≥5 yrs)** | 15% of gain (from 3 Jun 2026; 10% before) | varies |
| **Notary + RGD registration** | 0.5-1% of price | varies |
| **Common-area fees (mid-range condo)** | 30-60 LKR/sqft/month | $0.10-$0.20/sqft/mo |
| **Common-area fees (luxury Colombo 7)** | 80-150 LKR/sqft/month | $0.25-$0.50/sqft/mo |
| **Sinking fund (one-off, at handover)** | 500-1,500 LKR/sqft | $1.60-$4.85/sqft |
| **Typical condo refurb (100sqm full)** | 1,500,000-6,000,000 | $4,840-$19,360 |
| **Villa pool maintenance (chemicals + cleaner)** | 25,000-60,000 LKR/mo | $80-$195/mo |
| **Annual local "rates" (Colombo, mid-range)** | 30,000-200,000 | $100-$645 |
| **Total transaction cost (foreign, all-in, RESALE condo)** | ~6-9% of price | — |
| **Total transaction cost (foreign, all-in, NEW condo from developer)** | ~24-28% of price (driven by 18% VAT) | — |

---

## Active fiscal incentives (2026)

- **BOI tax holidays** — for FDI in approved enterprises (incl. some integrated tourism + mixed-use real-estate projects); typical 4-12 year corporate tax holidays + import duty exemptions; case-by-case at BOI [`https://www.investsrilanka.com/`](https://www.investsrilanka.com/)
- **Strategic Development Projects Act No. 14 of 2008** — discretionary very-large project incentives (e.g., Port City Colombo)
- **Port City Colombo (Colombo Port City Economic Commission Act No. 11 of 2021)** — special regulatory regime for the 269-hectare reclaimed enclave; **separate** from mainland Sri Lanka tax/visa rules; potentially the cleanest path for foreign-buyer commercial/residential at scale. Source: Colombo Port City [`https://www.portcitycolombo.lk/`](https://www.portcitycolombo.lk/) — verify current foreign-buyer regulations directly with Port City CEC
- **Golden Paradise Residence Visa (2024-)** — bank deposit USD 200k OR condominium USD 75k thresholds; no direct tax exemption
- **VAT exemption thresholds**: small landlords below LKR 60M annual turnover (verify current threshold) are not required to charge VAT on rentals
- **First-time-buyer stamp-duty exemption**: residential property < LKR 10M (verify current notification)

---

## Common listing platforms

- **LankaPropertyWeb** — [`https://www.lankapropertyweb.com/`](https://www.lankapropertyweb.com/) — largest, English-dominant, all segments + monthly HPI
- **ikman.lk** — [`https://ikman.lk/`](https://ikman.lk/) — leading classifieds; broad including non-English
- **Hitad.lk** — [`https://www.hitad.lk/`](https://www.hitad.lk/) — classifieds
- **House.lk** — [`https://www.house.lk/`](https://www.house.lk/) — agent-curated
- **Lamudi.lk** — [`https://www.lamudi.lk/`](https://www.lamudi.lk/)
- **LandSale.lk** — [`https://landsale.lk/`](https://landsale.lk/) ❌ DEPRECATED — dead on 2026-09-18; verify with the authority named in this row — land-focused
- **Property-srilanka.com** — foreign-buyer focused
- **Akara Apartments** — [`https://www.akaraapartments.lk/`](https://www.akaraapartments.lk/) — luxury Colombo
- **Colombo Realtors** — [`https://colomborealtors.lk/`](https://colomborealtors.lk/)

---

## Caveats unique to LK

- **Foreign land freehold ban is strict** — LRAA No. 38 of 2014 has held since 2014 with the 2018 condominium relaxation; any "company workaround" must comply with §3A 20-year lock-in.
- **Condominium full-payment-up-front rule** — entire price via inward foreign remittance through CBSL-licensed bank → IIA → developer/seller; without IIA receipt, no transfer at Land Registry.
- **30-yr chain-of-deeds search is mandatory** for traditional Deeds Registry titles — Bim Saviya state-guaranteed titles cover only ~10-15% of land area.
- **VAT 18% on new condominium** by developer — single largest line in transaction cost; resale carries no VAT.
- **Cyclone Ditwah (Nov 2025)** — most material recent risk event; Central Highlands (Kandy/Nuwara Eliya), Eastern coast cyclone-track exposure, and Kelani basin all exposed — price effect est. only (thin post-Ditwah sample); underwrite post-Ditwah, not pre-.
- **Tsunami coastal setback (CC&CRMD)** — minimum 100m from MHWM, locality-specific; verify per CC&CRMD permit before any coastal construction.
- **Galle Fort heritage zone** — 400 yards (366m) protective zone under Antiquities Ordinance; Galle Heritage Foundation conservation rules; any structural change requires Department of Archaeology permit.
- **CGT increase to 15%** — ENACTED by Act No. 11 of 2026, in force for disposals from 3 June 2026.
- **CEB transition (March 2026)** — utility restructuring underway; new connection paperwork in flux until 2026-27.
- **National property tax (committed by 2027)** — IMF EFF structural-benchmark commitment; framework not drafted as of May 2026.
- **LKR volatility** — 2022 sovereign default + ongoing IMF program → 200 → 360 → ~310 LKR/USD trajectory; USD-denominated property values move ~5-10%/yr on FX alone.
- **Bim Saviya progress** — Title Registration Programme rolling per district; verify whether parcel is under registered title (state-guaranteed) or traditional deeds (chain-of-search required).
- **Apartment Ownership Law compliance** — common-area schedule, Management Corporation registration, sinking fund, AGM voting — verify prior to deposit.
- **Tamil + Sinhala primary sources** — many provincial revenue + local council notifications are in Sinhala or Tamil; sworn translation needed for due-diligence.
- **Pre-2018 condominium quirk** — some pre-2018 buildings have foreigner-restricted floors stamped on the original Apartment Ownership Plan; check whether the unit was within the foreigner-permitted segment at original registration.

---

## Reddit / forum / blog sources

- **r/srilanka** — general; expat & local mix
- **r/expats** — diaspora threads on Sri Lanka residency/property
- **LankaPropertyWeb News & Blog** — [`https://www.lankapropertyweb.com/property-news/`](https://www.lankapropertyweb.com/property-news/) — listing-platform-affiliated; quote with care
- **Lanka Law** — [`https://lankalaw.net/`](https://lankalaw.net/) — solicitor-firm blog; useful for statute interpretation
- **Invictus Law / FJG de Saram / CB Law Chambers / Kaluthanthri Legal** — solicitor-firm blogs; primary statute references
- ⚠️ Forum-quality caveat: the 2022 crisis + 2024 visa reset + 2025 Cyclone Ditwah have all materially shifted the playing field; older (pre-2023) forum threads are likely outdated.

---

## Verification authorities

| Authority | When to call | Contact |
|---|---|---|
| **Registrar General's Department (RGD) — District Land Registry** | Title verification, deed search, registration | Search by district at [`https://www.rgd.gov.lk/`](https://www.rgd.gov.lk/); HQ +94 112 889 488/489 |
| **Survey Department** | Cadastral plan, boundary verification | [`https://www.survey.gov.lk/`](https://www.survey.gov.lk/) |
| **Government Valuation Department** | Assessed value | [`https://www.valuationdept.gov.lk`](https://www.valuationdept.gov.lk) |
| **Inland Revenue Department (IRD)** | Tax filings, CGT, VAT, AIT | [`https://www.ird.gov.lk/`](https://www.ird.gov.lk/) |
| **Department of Immigration & Emigration** | Visa, Golden Paradise programme | [`https://www.immigration.gov.lk/`](https://www.immigration.gov.lk/) |
| **Board of Investment (BOI)** | FDI approval, BOI enterprise registration | [`https://www.investsrilanka.com/`](https://www.investsrilanka.com/) |
| **Central Bank of Sri Lanka (CBSL)** | FX, IIA, FET-equivalent, inward remittance | [`https://www.cbsl.gov.lk/`](https://www.cbsl.gov.lk/) |
| **Sri Lanka Tourism Development Authority (SLTDA)** | STR registration, tourism licence | [`https://www.sltda.gov.lk/`](https://www.sltda.gov.lk/) |
| **Department of Census and Statistics** | Census 2024, demographic stats | [`https://www.statistics.gov.lk/`](https://www.statistics.gov.lk/) |
| **Department of Meteorology** | Climate / monsoon | [`https://www.meteo.gov.lk/`](https://www.meteo.gov.lk/) |
| **Disaster Management Centre (DMC)** | Disaster declarations, hazard | [`https://www.dmc.gov.lk/`](https://www.dmc.gov.lk/) |
| **National Building Research Organisation (NBRO)** | Landslide clearance, hazard maps | [`https://www.nbro.gov.lk/`](https://www.nbro.gov.lk/) |
| **Coast Conservation & Coastal Resource Management Department** | Coastal setback, tsunami buffer | [`https://www.coastal.gov.lk/`](https://www.coastal.gov.lk/) |
| **Central Environmental Authority (CEA)** | EIA, pollution | [`https://www.cea.lk/`](https://www.cea.lk/) |
| **Urban Development Authority (UDA)** | Urban planning, building permits | [`https://www.uda.gov.lk/`](https://www.uda.gov.lk/) |
| **Colombo Municipal Council (CMC)** | Colombo rates / building permit | [`https://www.colombo.mc.gov.lk/`](https://www.colombo.mc.gov.lk/) |
| **Galle Heritage Foundation** | Galle Fort heritage permits | per Department of Archaeology |
| **Provincial Department of Revenue (Western Province example)** | Stamp duty, provincial admin | [`http://www.revenuedept.wp.gov.lk/`](http://www.revenuedept.wp.gov.lk/) |
| **NWSDB** | Water connection | [`https://www.waterboard.lk/`](https://www.waterboard.lk/) |
| **Public Utilities Commission of Sri Lanka (PUCSL)** | Electricity / water utility regulator | [`https://www.pucsl.gov.lk/`](https://www.pucsl.gov.lk/) |
| **LECO** | Electricity (Western coastal belt) | [`https://www.leco.lk/`](https://www.leco.lk/) |

---

## Quirks to know

- **Bim Saviya vs Deeds Registry**: a parcel is either under traditional Deeds Registry (chain-of-deeds, lawyer-driven 30-yr search) OR under Bim Saviya (state-guaranteed Title Certificate); always verify which.
- **Foreigner-only-from-4th-floor pre-2018**: legacy condominium plans may carry a registered restriction on lower floors; the 2018 reform allows any-floor purchase but does not retroactively rewrite older Apartment Ownership Plans — verify the unit's classification at original registration.
- **Notarial deed in 3 languages**: deed may be in English, Sinhala, or Tamil; sworn translation common for foreign-buyer transactions; the registered original is the controlling text.
- **30-yr root-of-title rule**: lawyer must trace title back at least 30 years (Prescription Ordinance + Registration of Documents Ordinance); pre-1995 chains in rural areas often have gaps.
- **Power of Attorney (POA) execution**: foreign buyers commonly execute via POA — must be apostilled/legalised in country of origin + registered with the Sri Lankan mission + RGD.
- **Inward Investment Account (IIA)** — the CBSL-mandated channel for foreign-buyer funds; analogous to Thailand's FET form; bank issues a remittance receipt that becomes the audit trail for outbound repatriation.
- **VAT trap**: 18% applies to NEW condominium sale by developer; many foreign buyers shop new + don't budget the 18%, materially altering the cap-rate math vs resale.
- **CGT principal-residence exemption**: 3-yr-owned + 2-yr-inhabited; rarely available to foreign buyers because of the inhabit test + visa-status overlap.
- **Coastal Setback**: 100m from MHWM is the baseline; some segments (e.g., parts of Galle, Hambantota) have larger setback under specific Coastal Zone Management Plans.
- **NBRO clearance** for any new construction in mapped landslide-hazard zones — critical post-Ditwah; ignored at structural and legal peril.
- **Cyclone insurance**: Sri Lanka National Insurance Trust Fund (NITF) operates the **National Natural Disaster Insurance Scheme (NNDIS)** providing limited household coverage; private insurance terms re-priced post-Ditwah — verify current premium/exclusions.
- **Galle Fort 366m protective zone**: any work within 400 yards of a declared monument requires Department of Archaeology permit (Antiquities Ordinance).
- **Port City Colombo separate regime**: 269-ha Chinese-built reclaimed enclave with its own commission (CPC EC) operating distinct foreign-investor rules; potentially lower friction for high-end commercial/residential but still evolving (2021 Act).
- **CEB dissolution March 2026**: connection paperwork transitional; verify which successor company is the counterparty for new connections.

---

## Source URL templates

| Source | URL pattern |
|---|---|
| Registrar General's Department (RGD) | [`https://www.rgd.gov.lk/`](https://www.rgd.gov.lk/) |
| RGD e-Land online | [`https://online.land.rgd.gov.lk/`](https://online.land.rgd.gov.lk/) |
| Survey Department | [`https://www.survey.gov.lk/`](https://www.survey.gov.lk/) |
| Government Valuation Department | [`https://www.valuationdept.gov.lk`](https://www.valuationdept.gov.lk) |
| Inland Revenue Department | [`https://www.ird.gov.lk/`](https://www.ird.gov.lk/) |
| Central Bank of Sri Lanka (CBSL) | [`https://www.cbsl.gov.lk/`](https://www.cbsl.gov.lk/) |
| CBSL USD/LKR daily | [`https://www.cbsl.gov.lk/en/rates-and-indicators/exchange-rates/daily-indicative-usd-spot-exchange-rates`](https://www.cbsl.gov.lk/en/rates-and-indicators/exchange-rates/daily-indicative-usd-spot-exchange-rates) |
| CBSL Condominium Market Survey | [`https://www.cbsl.gov.lk/en/statistics/business-surveys/condominium-market-survey`](https://www.cbsl.gov.lk/en/statistics/business-surveys/condominium-market-survey) |
| Department of Immigration & Emigration | [`https://www.immigration.gov.lk/`](https://www.immigration.gov.lk/) |
| Golden Paradise Residence Visa | [`https://eservices.immigration.gov.lk/golden-paradise-visa.html`](https://eservices.immigration.gov.lk/golden-paradise-visa.html) |
| Board of Investment (BOI) | [`https://www.investsrilanka.com/`](https://www.investsrilanka.com/) |
| Sri Lanka Tourism Development Authority (SLTDA) | [`https://www.sltda.gov.lk/`](https://www.sltda.gov.lk/) |
| SLTDA online registration | [`https://eservices.sltda.gov.lk/ApplicationMain.aspx`](https://eservices.sltda.gov.lk/ApplicationMain.aspx) |
| Department of Census and Statistics | [`https://www.statistics.gov.lk/`](https://www.statistics.gov.lk/) |
| Census 2024 press release | [`https://www.statistics.gov.lk/qlink/PressReleases/CPH2024_Press_Release_Eng`](https://www.statistics.gov.lk/qlink/PressReleases/CPH2024_Press_Release_Eng) |
| Department of Meteorology | [`https://www.meteo.gov.lk/`](https://www.meteo.gov.lk/) |
| Disaster Management Centre (DMC) | [`https://www.dmc.gov.lk/`](https://www.dmc.gov.lk/) |
| National Building Research Organisation (NBRO) | [`https://www.nbro.gov.lk/`](https://www.nbro.gov.lk/) |
| Coast Conservation & Coastal Resource Management | [`https://www.coastal.gov.lk/`](https://www.coastal.gov.lk/) |
| Central Environmental Authority (CEA) | [`https://www.cea.lk/`](https://www.cea.lk/) |
| Urban Development Authority (UDA) | [`https://www.uda.gov.lk/`](https://www.uda.gov.lk/) |
| Colombo Municipal Council (CMC) | [`https://www.colombo.mc.gov.lk/`](https://www.colombo.mc.gov.lk/) |
| CMC Assessment | [`https://www.colombo.mc.gov.lk/assessment.php`](https://www.colombo.mc.gov.lk/assessment.php) |
| Western Province Revenue Dept | [`http://www.revenuedept.wp.gov.lk/`](http://www.revenuedept.wp.gov.lk/) |
| NWSDB billing portal | [`https://ebis.waterboard.lk/`](https://ebis.waterboard.lk/) |
| LECO | [`https://www.leco.lk/`](https://www.leco.lk/) |
| Public Utilities Commission Sri Lanka | [`https://www.pucsl.gov.lk/`](https://www.pucsl.gov.lk/) |
| Road Development Authority (RDA) | [`https://www.rda.gov.lk/`](https://www.rda.gov.lk/) |
| Geological Survey & Mines Bureau (GSMB) | [`https://www.gsmb.gov.lk/`](https://www.gsmb.gov.lk/) |
| Land (Restrictions on Alienation) Act consolidated | [`https://lankalaw.net/wp-content/uploads/2025/03/Land-Restrictions-on-Alienation-Consolidated-2024.pdf`](https://lankalaw.net/wp-content/uploads/2025/03/Land-Restrictions-on-Alienation-Consolidated-2024.pdf) |
| SriLankaLaw revised statutes | [`https://www.srilankalaw.lk/`](https://www.srilankalaw.lk/) |
| Parliament of Sri Lanka (statutes) | [`https://www.parliament.lk/`](https://www.parliament.lk/) |
| IMF country page (LKA) | [`https://www.imf.org/en/Countries/LKA`](https://www.imf.org/en/Countries/LKA) |
| Port City Colombo | [`https://www.portcitycolombo.lk/`](https://www.portcitycolombo.lk/) |
| LankaPropertyWeb | [`https://www.lankapropertyweb.com/`](https://www.lankapropertyweb.com/) |
| ikman.lk | [`https://ikman.lk/`](https://ikman.lk/) |
| Hitad.lk | [`https://www.hitad.lk/`](https://www.hitad.lk/) |
| House.lk | [`https://www.house.lk/`](https://www.house.lk/) |

---

## Status

**Status**: ✅ fully populated as of 2026-08-06
**Confidence**: HIGH — primary statute (Land Restrictions on Alienation Act No. 38 of 2014 + Acts No. 3 of 2017 and No. 21 of 2018; Inland Revenue Act No. 24 of 2017 + Amendment Acts No. 2 of 2025 and No. 11 of 2026; Apartment Ownership Law No. 11 of 1973; Stamp Duty Act + 2025 amendment; SLTDA Act No. 38 of 2005; Coast Conservation Act No. 57 of 1981; Title Registration Act No. 21 of 1998), primary regulator (CBSL FX + IIA, IRD CGT/VAT/AIT, RGD Land Registry, Survey Dept, NBRO landslide, DMC disaster, SLTDA tourism, BOI FDI, Immigration Golden Paradise Visa, CC&CRMD coastal, UDA planning), and primary multilateral (IMF EFF press releases + Technical Assistance Report on Property Taxation 2024; World Bank Cyclone Ditwah USD 4.1bn damage assessment; UNDP 1/5-of-country-inundated analysis; WHO + WWA cyclone post-event analyses) all authored or cited with live URLs. **MEDIUM** components: current 2026 effective stamp-duty bracket schedules per province; LKR/USD daily; CEB-successor company mapping in transition (post-March 2026 dissolution); post-Cyclone Ditwah Central Highlands pricing; STR enforcement intensity by district. **LOW** components: none — every section has primary or near-primary sources.
**Last verified**: 2026-08-06. Risks / tax tracker entries re-checked 2026-09-24 (November regwatch wave, run early; see shared/regulatory-watch.md).