Issue · September 2026 · everything a nomad needs, city by city

Nomadzine

The visa · Sri Lanka

Sri Lanka

Since February 2026 the Department of Immigration and Emigration has published a Digital Nomad Visa: one year, renewable, USD 500 a head, on proof of USD 2,000 a month remitted into the country. Everything else a remote worker might use is older machinery — the 30-day tourist ETA stretched to 270 days, the Resident Guest Scheme for professionals and investors, and the My Dream Home visa for older arrivals. The catch on the nomad visa is the renewal: the second year requires proof of registration with the Inland Revenue Department, and since 1 April 2025 foreign-source income remitted through a bank is taxed at up to 15 per cent rather than exempt.

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Researched 6 September 2026 · rules as of September 2026 · as published, not legal advice

  1. Nomad visa

    Digital Nomad Visa (DNV)

    Digital Nomad Visa Category (Residence Visa)

    Remote employees of foreign companies, freelancers and owners of businesses not registered in Sri Lanka, serving clients outside the country, who want a legal year rather than rolling tourist extensions.

    Income floor
    USD 2,000 a month remitted for the main applicant; where the dependant count exceeds two, a further USD 500 a month for each additional dependant. The published test is remittance into Sri Lanka, not merely earnings.
    Duration
    One year, renewable annually; the department describes the entitlement as legal residence for up to 12 months at a time.
    Cost
    USD 500 per year for the main applicant, USD 500 per year for a spouse and USD 500 per year for each dependant. The same USD 500 figure appears in the department's residence visa fee schedule, where most other residence categories sit at USD 200.
    Processing
    No statutory or target time is published. The department sets out three steps — submission to the Residence Visa Division, evaluation for eligibility and compliance, then endorsement in the passport. Secondary guides report two to four weeks; that figure is not published by the department and should be treated as unverified.
    Eligibility
    Main applicant 18 or over, of any nationality; engaged in remote employment, freelancing or ownership of a business not registered in Sri Lanka that serves clients outside Sri Lanka; international health insurance covering medical care in Sri Lanka; medical clearance; police clearance no older than three months; security clearance; and a recommendation from the Ministry of Digital Economy. Changes in employment, income or dependants must be notified within 30 days, and any breach may bring immediate cancellation.
    Work rights
    Remote work for foreign clients and employers only. Local employment in Sri Lanka is expressly not permitted and all income must be earned from foreign sources. Political or disruptive activity is prohibited.
    Dependants
    A spouse and dependants may be included; each pays USD 500 a year. Dependent children may be enrolled in international or private schools. Beyond two dependants the remittance floor rises by USD 500 a month for each further person.
    Leads to
    No published route to permanent residence or citizenship; the category is a renewable annual residence visa and the published conditions say nothing about accrual towards settlement.
    Apply
    Department of Immigration and Emigration — Residence Visa Division, 'Suhurupaya', Battaramulla, Colombo. Documents go to the Visa Division; enquiries to [email protected].

    Documents Completed visa application form and a request letter from the applicant · Passport copy valid for at least six months and two recent passport-sized photographs · Completed security clearance form · Medical clearance report · Police clearance certificate from the home country or country of residence, not older than three months · International health insurance covering medical care in Sri Lanka · Recommendation from the Ministry of Digital Economy · Proof of the minimum monthly remittance for the applicant and any dependants · Marriage certificate for a spouse · Birth certificate for each dependant

    Official page →

  2. Temporary stay

    Tourist visit visa (ETA) with extensions

    Visit Visa (Tourist) / Electronic Travel Authorization

    Short-stay remote workers and first-time visitors testing the country before committing to a residence category; the default route for a stay of a few weeks to a few months.

    Income floor
    None published.
    Duration
    30 days on arrival, extendable in stages to a maximum total stay of 270 days, as reflected in the department's extension fee bands of 31–90, 91–180 and 181–270 days.
    Cost
    ETA free of charge for nationals of 40 listed countries plus Singapore, Seychelles and the Maldives with effect from 25 May 2026; otherwise USD 20 (SAARC) or USD 50 online, and USD 25 or USD 60 on arrival. Children under 12 are free for up to 30 days. Extension fees are banded by length and nationality group: broadly USD 60–100 to reach 90 days, USD 150–200 to reach 180 days and USD 200 to reach 270 days. A business visit visa costs USD 30 (SAARC) or USD 55.
    Processing
    The ETA is issued online before travel, in practice within a day or less; visa on arrival is available at a higher fee. Extensions are handled by the Department of Immigration and Emigration or its online extension service.
    Eligibility
    An ETA is required before arrival for all foreign nationals, including those in the fee-waived group. Extensions are discretionary and refused where visa conditions have been breached.
    Work rights
    A tourist visit visa is issued for tourism. Nothing published permits paid work in Sri Lanka on it, and the department's decision to create a separate Digital Nomad Visa for remote work indicates that working remotely on a tourist ETA sits outside the category's stated purpose. Local employment and local clients are not permitted.
    Dependants
    Each traveller needs their own ETA; children under 12 are free for stays up to 30 days.
    Leads to
    No.
    Apply
    Online at the official ETA portal, at a Sri Lankan mission abroad, or on arrival at the airport for the higher fee; extensions in Colombo or through the department's extension service.

    Documents Passport valid for the intended stay · Approved ETA or visa-on-arrival payment · Onward or return ticket and accommodation details as requested at the border · For an extension: passport, current visa, and the applicable fee

    Official page →

  3. Residence

    Resident Guest Scheme — professional category

    Resident Guest Scheme Visa Programme (RGS), Professional Category

    Established professionals with a steady foreign income who want a multi-year residence visa rather than an annual one, and who can show regular remittances into Sri Lankan accounts.

    Income floor
    USD 2,000 a month for the applicant and USD 1,000 a month for each dependant, remitted and evidenced through Sri Lankan bank accounts.
    Duration
    Up to five years from the date of issue, with renewal handled at the visa branch of the Department of Immigration and Emigration.
    Cost
    USD 200 per person per year.
    Processing
    No published statutory time; applications are assessed by the department in Colombo.
    Eligibility
    Open to all foreign nationals who can contribute to the economic and socio-cultural life of the country; requires a medical report from IOM Sri Lanka, police clearance from the home country or Sri Lanka, professional credentials and commendations, and evidence of the monthly remittances.
    Work rights
    The category is framed around professional services rendered in the country; it is not a general work permit and any local activity depends on what the department approves in the individual case.
    Dependants
    Spouse and dependants may be included at USD 1,000 a month each and USD 200 a year each in visa fees.
    Leads to
    No published route to permanent residence or citizenship.
    Apply
    Department of Immigration and Emigration, 'Suhurupaya', Battaramulla; renewals at the visa branch, fourth floor.

    Documents Completed application form · Passport photocopies and two passport-sized photographs (6cm x 5cm) · Marriage certificate where a spouse is included · Medical report from IOM Sri Lanka · Police clearance certificate from the home country or Sri Lanka · Bank statements evidencing the monthly remittances · Professional credentials and letters of commendation

    Official page →

  4. Long stay

    My Dream Home Visa

    My Dream Home Visa Programme

    Older remote workers and semi-retired arrivals with savings and a steady monthly income who want a two-year residence visa without a business or employment tie.

    Income floor
    A fixed deposit of USD 15,000 or the equivalent in an approved foreign currency, plus a monthly remittance of USD 1,500 for the principal applicant and USD 750 for each spouse and dependent child.
    Duration
    Two years, renewable on reapplication to the Controller (Visa).
    Cost
    USD 200 per year for each applicant, spouse and dependent child over 16.
    Processing
    No published statutory time; applications are accepted and processed only in Colombo.
    Eligibility
    Aimed at senior foreign nationals; the published page does not state a minimum age. Requires evidence of the fixed deposit, the monthly income, and police clearance from Sri Lanka.
    Work rights
    Not a work-authorising visa; no local employment is published as permitted under it.
    Dependants
    Spouse and unmarried dependent children under 18; USD 750 a month each in remittance and USD 200 a year for each dependent child over 16.
    Leads to
    No published route to permanent residence or citizenship.
    Apply
    Department of Immigration and Emigration, Colombo, only.

    Documents Completed residence visa form with two passport photographs · Passport copy · Bank statements showing the fixed deposit and financial capability · Income documentation supporting the monthly remittance · Police clearance certificate from Sri Lanka · Marriage certificate where a spouse is included

    Official page →

  5. Investor

    Resident Guest Scheme — investor category

    Resident Guest Scheme Visa Programme (RGS), Investor Category

    A narrow group: remote workers with substantial capital who intend to put money into a Sri Lankan project and want the longest residence permission available outside employment.

    Income floor
    USD 250,000, or the equivalent in any convertible foreign currency, deposited in a Resident Guest Foreign Currency Account with a commercial bank approved by the Central Bank of Sri Lanka, plus a minimum of USD 35,000 per dependant, plus regular remittances for upkeep.
    Duration
    Up to five years from the date of issue, renewable at the department's visa branch.
    Cost
    USD 200 per person per year.
    Processing
    No published statutory time; the project details are assessed alongside the deposit.
    Eligibility
    Open to all foreign nationals; requires the deposit to be held in the designated account, project documentation, tax clearance, an IOM Sri Lanka medical report and police clearance.
    Work rights
    Tied to the approved investment; it is not a general permission to take local employment.
    Dependants
    Dependants require a minimum additional deposit of USD 35,000 each and pay USD 200 a year in visa fees.
    Leads to
    No published route to permanent residence or citizenship.
    Apply
    Department of Immigration and Emigration, 'Suhurupaya', Battaramulla.

    Documents Completed application form · Passport photocopies and two passport-sized photographs (6cm x 5cm) · Bank confirmation of the USD 250,000 deposit in a Resident Guest Foreign Currency Account · Details of the investment project · Tax clearance · Medical report from IOM Sri Lanka · Police clearance certificate from the home country or Sri Lanka

    Official page →

Without a visa, by passport

The stay you get on arrival, and whether working remotely on it is tolerated

  • EU / EEA / SwitzerlandMixed: free ETA, 30 days for Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Italy, Netherlands, Norway, Poland, Spain, Sweden and Switzerland; other EU and EEA nationals pay USD 50 online or USD 60 on arrival for the same 30 daysAn ETA is required either way. The visit visa is issued for tourism; nothing published authorises paid work on it, and the department created a separate Digital Nomad Visa for remote work — so working remotely on a tourist ETA is grey, and local work is forbidden.
  • United KingdomFree ETA, 30 days, extendable to a total of 270 days on paymentGrey: the tourist category says nothing about remote work for a foreign employer, and no permission for it is published; local employment and local clients are forbidden.
  • United StatesFree ETA, 30 days, extendable to a total of 270 days on paymentGrey on the same basis; note that the published extension fee band to 180 days is higher for US nationals than for most others.
  • CanadaFree ETA, 30 days, extendable to a total of 270 days on paymentGrey: tolerated in practice by nomads on short stays, but not published as permitted; local work forbidden.
  • Australia and New ZealandFree ETA, 30 days, extendable to a total of 270 days on paymentGrey: no published authorisation for remote work on a visit visa; local work forbidden.
  • IndiaFree ETA, 30 days (SAARC nationals otherwise pay USD 20 online or USD 25 on arrival)Grey: the free waiver covers tourism only; local employment forbidden.
  • BrazilETA required and chargeable — USD 50 online or USD 60 on arrival, 30 daysNot in the fee-waived group. Grey for remote work, forbidden for local work.
  • South AfricaETA required and chargeable — USD 50 online or USD 60 on arrival, 30 daysNot in the fee-waived group. Grey for remote work, forbidden for local work.
  • Turkey, Japan, South Korea, China, RussiaFree ETA, 30 daysAll five are in the 40-country fee-waived group; the same tourism-only conditions apply.
  • Gulf states (UAE, Saudi Arabia, Qatar, Kuwait, Oman, Bahrain)Free ETA, 30 daysFee-waived group; tourism conditions, remote work not addressed in the published conditions.
  • Singapore, Seychelles, MaldivesFree under reciprocal arrangements — 30 days for Singapore and Seychelles, 90 days for the MaldivesFree of charge but still an ETA; the same tourism-only conditions apply.
  • All other nationalitiesETA required, USD 50 online or USD 60 on arrival, 30 days; transit free for two daysSome nationalities are referred to a Sri Lankan mission rather than the online system; remote work is not addressed in the published tourist conditions.

Tax

When the country starts counting you as its taxpayer

Residency trigger
Under the Inland Revenue Act No. 24 of 2017, an individual is resident for a year of assessment if they reside in Sri Lanka or are present for 183 days or more in aggregate in any twelve-month period commencing or ending during that year of assessment. The year of assessment runs from 1 April to 31 March, but the day count is a rolling twelve months, not the tax year. Residents are taxed on worldwide income; non-residents on Sri Lanka-source income only.
Special regime
There is no nomad-specific tax regime, and the previous shelter was withdrawn. The Inland Revenue (Amendment) Act No. 2 of 2025, certified on 20 March 2025, removed the income tax exemptions on service exports and foreign-source income with effect from 1 April 2025 and replaced them with a maximum rate of 15 per cent on gains and profits from services rendered to a person for use outside Sri Lanka, and on foreign-source gains and profits, where payment is received in foreign currency and remitted through a bank to Sri Lanka. Income not routed through a Sri Lankan bank falls under the normal progressive rates for the 2025/26 year of assessment: personal relief of LKR 1,800,000, then 6 per cent on the first LKR 1,000,000 of taxable income, 18 per cent on the next 500,000, 24 per cent on the next 500,000, 30 per cent on the next 500,000 and 36 per cent on the balance. Digital Nomad Visa renewal requires proof of tax registration with the Inland Revenue Department, so the second year of the visa presupposes being inside the system.
Social security
Employees' Provident Fund contributions of 8 per cent by the employee and 12 per cent by the employer, and Employees' Trust Fund contributions of 3 per cent by the employer, attach to employment with a Sri Lankan employer. Nothing published extends them to a remote worker paid by a foreign employer with no presence in Sri Lanka, and no certificate-of-coverage or totalisation mechanism for that situation has been identified in the department's or the Inland Revenue Department's published material.
Treaties
Sri Lanka maintains a network of double taxation avoidance agreements administered by the Inland Revenue Department; published counts differ between sources, commonly given as 44 or 47, and the discrepancy is unresolved. Typical employment articles leave remuneration taxable only in the home state where the individual spends no more than 183 days in Sri Lanka in the relevant period, the employer is non-resident, and the cost is not borne by a Sri Lankan permanent establishment — conditions that stop being met once a remote worker settles for a year. Freelance and business income generally turns on whether a fixed base or permanent establishment arises. The treaty text for the specific country pair governs.

Practicalities

Bank account
Foreign nationals, whether resident or on a temporary visit, may open a Personal Foreign Currency Account with a licensed bank on a passport copy, KYC and source-of-funds documents; PFCAs are available as savings, fixed deposit or non-cheque current accounts in USD, GBP, EUR and other designated currencies. Visitors may not hold a PFCA jointly. Digital Nomad Visa holders are expressly entitled to open and maintain personal bank accounts in Sri Lanka and to enter property rental or lease agreements.
Tax registration
Registration with the Inland Revenue Department is a condition of renewing the Digital Nomad Visa: proof of tax registration must accompany the renewal documents. Because the 15 per cent cap on foreign-source income depends on receipt in foreign currency remitted through a bank, the route the money takes into the country matters as much as the amount.
Health insurance
International health insurance covering medical care in Sri Lanka is a listed document for the Digital Nomad Visa. No insurance requirement is published for the tourist ETA.
Overstay penalties
Set by Gazette 2337/10 of 21 June 2023: no penalty within seven days beyond expiry, USD 250 plus the applicable visa fee for seven to fourteen days, and USD 500 plus the applicable visa fee beyond fourteen days. Overstaying is a breach of visa conditions and can lead to refusal of an extension, detention and deportation.
Extending a visit visa
The visit visa runs 30 days and can be extended in stages to a total of 270 days; the published fee bands are 31–90, 91–180 and 181–270 days, priced by nationality group, and the whole 270 days is the ceiling rather than a renewable cycle.
Reporting obligations on the nomad visa
Any change in employment, income or dependants must be notified to the Department of Immigration and Emigration within 30 days. Surrendering the visa requires two months' written notice, and leaving Sri Lanka permanently requires notice to the authorities 14 working days in advance.
Schools and services for families
Digital Nomad Visa holders may enrol dependent children in international or private schools, access telecommunications, internet and utility services, and take part in co-working spaces, ICT programmes and tourism events run by government or private bodies.

Sri Lanka opens a year-long nomad visa — and ties it to the taxman

What the nomad visa actually asks for

The Digital Nomad Visa is short and unusually explicit. The eligibility test is remote employment, freelancing or ownership of a business not registered in Sri Lanka serving clients outside the country, and a minimum monthly income remittance of USD 2,000 for the main applicant. The dependant arithmetic is drafted oddly: the extra USD 500 a month bites only once the dependant count goes above two, so a couple with one child sits at the base figure while a larger family does not.

Two documents set this category apart from most nomad visas. One is a security clearance form alongside a medical clearance report and a police certificate no older than three months. The other is a recommendation from the Ministry of Digital Economy — a second government body in the chain, with no published criteria, timetable or appeal route. That is the single largest unknown in the process, and it is where a realistic timetable will be won or lost.

The department publishes no processing time at all, only a three-step sequence of submission, evaluation and passport endorsement. Secondary guides circulate a two-to-four-week figure; it does not appear in any official material and should not be planned around. Applications go to the Residence Visa Division at Suhurupaya in Battaramulla, and the published contact route is a Visa Division email address rather than a dedicated online portal.

The tourist route, and its ceiling

For anything short of a year, the visit visa remains the practical option. Since 25 May 2026 the ETA has been free for nationals of 40 countries — a group that covers the United Kingdom, the United States, Canada, Australia, New Zealand, India, Japan, South Korea, China, Russia, Turkey, the Gulf states and about a dozen EU and EFTA countries, but not Brazil, not South Africa, and not every EU member. Everyone else pays USD 50 online or USD 60 at the airport, and everyone, waived or not, still needs the ETA before boarding.

The stay is 30 days and extends in stages to a hard ceiling of 270 days, priced through three published fee bands. That ceiling is what pushes longer-term arrivals towards a residence category: the visit visa does not renew indefinitely, and the department's fee table for extensions distinguishes between nationality groups, with the 91-to-180-day band costing US nationals more than most.

What the tourist visa does not do is authorise work. The published conditions frame it as tourism, and the creation of a separate nomad category in February 2026 makes the department's view of remote work reasonably clear. In practice short stays with foreign income have been unremarked upon, but that is tolerance, not permission, and it carries no protection if the department takes a different view.

Money, banking and the 15 per cent question

Sri Lanka used to exempt foreign-source income and service export earnings from income tax. That ended on 1 April 2025. The replacement is a maximum rate of 15 per cent on gains and profits earned in foreign currency and remitted through a bank to Sri Lanka — a cap that is conditional on the money physically arriving through the banking system. Income kept offshore does not get the cap; if it is taxable at all it falls under the ordinary bands, which reach 36 per cent above LKR 4,300,000 of taxable income after the LKR 1,800,000 relief.

The two rules interlock in a way worth noticing. The nomad visa is granted on proof of USD 2,000 a month remitted into Sri Lanka, and residence follows automatically once presence passes 183 days in any rolling twelve months. Remitting to qualify for the visa is precisely what creates the remitted foreign-source income the 15 per cent rate attaches to — and the renewal then asks for proof of Inland Revenue registration. The design points one way.

Banking itself is straightforward. Personal Foreign Currency Accounts are open to non-nationals both resident and visiting, on a passport copy plus KYC and source-of-funds documents, in USD, GBP, EUR and other designated currencies, though visitors cannot hold them jointly. Nomad visa holders get more than that: the published benefits list personal bank accounts, property leases, utilities and telecoms, and school places for dependent children.

What is moving

Two of the three big changes of the last three years are provisional. The free ETA for 40 nationalities was approved for a one-year period from 25 May 2026, so it needs renewing in 2027 to survive; and the machinery behind the visa system has been unstable since the outsourced e-visa contract of April 2024 was suspended by the Supreme Court that August and the older portal restored. Fee levels and application channels have moved more than once in that window.

The tax change is the one that looks durable, because it came through an amendment Act rather than a gazette or a cabinet paper. It also changes the calculation for anyone who arrived under the old exemption: foreign-source income that was untaxed before April 2025 is now capped at 15 per cent when remitted, and treaty relief depends entirely on the specific country pair, since the standard 183-day employment article stops helping once a remote worker settles for a full year.

The nomad category itself is new enough that there is no reliable body of applicant experience yet — no published approval rates, no published refusal grounds beyond failure to meet income or compliance requirements, and no visibility into how the Ministry of Digital Economy recommendation is handled. The published rules are complete; the administrative practice behind them is not yet observable.

Researched from immigration.gov.lk · immigration.gov.lk · immigration.gov.lk · immigration.gov.lk · immigration.gov.lk · eta.gov.lk · ird.gov.lk · euronews.com · the authority