Moving from Sri Lanka to India: IRD + EPF
Visa cancel, PAYE tax exit, EPF export, and LKR/USD wire to NRE.
The 60-second version
Sri Lanka exit needs employer PAYE certificate and visa cancel. I export EPF member statement, close LKR/USD bank, and map India RNOR for retained assets.
PAYE certificate closes the employment tax loop
Sri Lanka taxes residents on worldwide income — I obtain employer PAYE/Tax Deduction Certificate and confirm no open IRD assessments.
Work visa / residence visa cancel through employer; keep emigration clearance for India records.
EPF contributions export — lump-sum withdrawal rules are strict for short tenure.
South Asia: Cambodia guide.
Sri Lanka lanes after departure
| Item | Sri Lanka | India |
|---|---|---|
| PAYE salary | Withholding ends | Residency tax |
| EPF | Limited withdrawal | Not portable |
| Gratuity | Labour law formula | Taxable in receipt year |
| LKR bank | Close | Wire to NRE |
| Property in SL | Rental continues | Schedule FA |
Sri Lanka exit sequence
Visa cancel
Employer files immigration; collect exit stamp.
IRD certificate
PAYE / tax clearance from employer.
EPF export
Download member statement from epf.lk.
Bank wire
USD/LKR to NRE via AD bank.
India RNOR
Form 67 for SL tax withheld.
Exit flow
Sri Lanka export kit
- PAYE cert.
- EPF PDF.
- Visa cancel.
- Bank closure.
- Lease termination.
Need help with Country Guides?
Share your blocker in one line. Our experts will reply with practical next steps.
Currency controls
Wire outbound early — SL FX queues can delay settlement.
Quick visual
Animated decision map
Community signal
What to watch in real discussions
Search community threads for the exact phrase, then treat repeated complaints as risk signals rather than official advice.
Open nofollow community search ->Interactive checkpoint
Turn this guide into a decision file
0 of 4 checked
Partial-year SL return?
Yes if SL-source income in departure year.
Keep Colombo stocks?
Schedule FA + CG on sale in India.
EPF refund?
Tenure-dependent — export records regardless.
RNOR on SL salary?
Foreign salary may be exempt in RNOR years.
Spouse on dependent visa?
Cancel dependents with primary permit.
Remote for SL client?
India taxes from residency date after return.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.