Planning a workation in Colombo? Or a business trip to Kandy or Galle? Learn the essential information you and your employees need to work safely and compliantly while traveling in Sri Lanka, including working conditions, safety and health regulations, tax treaties, social security, and more.
Capital city
Sri Jayawardenepura Kotte (administrative); Colombo (commercial)
Telephone code
+94
Official language
Sinhala, Tamil
Currency
Sri Lankan Rupee (LKR)
Time zone
UTC+5:30
Tax compliance
Sri Lanka has signed multiple bilateral tax treaties to prevent double taxation and encourage foreign investment, available here. Despite the existence of many tax treaties, the issue of Permanent Establishment remains a significant compliance concern for employers with employees temporarily working in Sri Lanka, whether for a workation or a business trip. If a traveling employee is deemed to constitute a Permanent Establishment in the destination country, the employer may be required to register the company locally, allocate profits to the local business (branch), and file corporate taxes, leading to substantial administrative burdens.
To avoid this scenario, here are some key strategies:
If your employees are traveling for a workation, they should refrain from negotiating or signing sales contracts during the trip. Additionally, they should avoid visiting clients or any office, including the employer's local office in the destination country. Following these guidelines will help mitigate the important compliance risk for the employer related to permanent establishment.
If your employees travel for business, it may be impossible to refrain from the activities above. In this case, please make sure to inform your (tax) compliance department of this matter. If you and your organization are a WorkFlex user, this topic is covered through the WorkFlex platform.
Overriding local employment provisions
Employees traveling to Sri Lanka are expected to comply with some basic local employment provisions that may be qualified as overriding, such as minimum salary standards.
Visa
To work legally while in another country, employees generally need a valid work title. It's important to keep in mind that the consequences of entering without the proper documentation can be significant for both the employee and the employer.
For those planning work-from-anywhere trips to Sri Lanka, here's a quick overview:
- ETA: Required for most nationalities
- Visa on Arrival: Not available
- Visa-Free Entry: Available for select nationalities for short stays
- E-visa: Not available
- Digital Nomad Visa: Available
Need trip-specific visa information? Check out WorkFlex Visa Navigator.
For those planning business trips to Sri Lanka:
- Visa-Free Entry: Available for select nationalities and select types of business activities
- E-visa: Not available
- ETA: Required for most nationalities
- Non-Digital Visa: Required for activities beyond business meetings
- Visa on Arrival: Not available
Need trip-specific visa information? Check out WorkFlex Visa Navigator.
Working hours
Most employees in Sri Lanka work from Monday to Friday, with some businesses operating on Saturday mornings. The standard workweek consists of 45 hours. The typical workday usually starts between 8:30 AM and 9:00 AM and ends between 5:00 PM and 5:30 PM, including a lunch break of about 1 hour.
To remain compliant during your trip abroad, here are some suggestions to follow:
- Avoid working overtime: Regulations regarding overtime can differ significantly and may be much stricter compared to those in your home country.
- Refrain from working outside regular hours: The rules surrounding working outside regular hours may vary and could be stricter than in your home country.
- Do not work on weekends: If the weekend days differ from those in your home country, please avoid working on both your regular weekend days and the local weekend days.
Public holidays
- Tamil Thai Pongal Day (date varies)
- February 4: National Day
- March/April: Good Friday (date varies)\
- April 13-14: Sinhala and Tamil New Year
- May 1: Labor Day
- May: Vesak Full Moon Poya Day (date varies)
- June: Poson Full Moon Poya Day (date varies)
- July: Esala Full Moon Poya Day (date varies)
- August: Nikini Full Moon Poya Day (date varies)
- September: Binara Full Moon Poya Day (date varies)
- October: Vap Full Moon Poya Day (date varies)
- November: Ill Full Moon Poya Day (date varies)
- December: Unduvap Full Moon Poya Day (date varies)
- December 25: Christmas Day
Note: All Full Moon Poya Days follow the lunar calendar and dates vary yearly.
Depending on the region you're visiting, there may be additional region-specific public holidays. For more information about these holidays, please check here.
To comply with labor laws, please refrain from working on national or regional holidays during your trip. These days hold significant importance for locals and provide a great opportunity for you to blend in and celebrate with the community.
Working activities
When considering travel for work purposes—whether for a workation or a business trip—it is crucial to understand the implications of Permanent Establishment (PE) and associated tax risks. PE is a significant compliance concern for companies and can become costly due to the administrative burden if the compliance requirements for employees working abroad are not properly managed. To help mitigate these risks, here are a few guidelines to follow.
If you are traveling for a workation, please:
- Refrain from negotiating or signing sales contracts during your trip.
- Avoid visiting clients or any office, including your employer's local office in the destination country.
Following these guidelines will help mitigate the important compliance risks related to Permanent Establishment for your employer.
If you are a business traveler, it may be difficult to avoid the activities mentioned above. In this case, please ensure you inform your employer's compliance department about this matter. If you and your organization are WorkFlex users, this topic is addressed through the WorkFlex platform.
Data protection
Data protection is fundamentally about keeping our information safe from unauthorized access, breaches, theft, or damage. This responsibility is important for everyone, regardless of where they are working.
When employees work from abroad, data protection involves ensuring continued coverage and compliance with the data protection regulations of both, the home country and the destination country. Sri Lanka has implemented different sector specific laws such as the Computer Crimes Act No. 24 of 2007, the Banking Act No. 30 of 1988, the Electronic Transactions Act No. 19 of 2006, and others. Their level of regulation and enforcement is characterized as moderate. That means the legal framework provides adequate data protection but may lack comprehensive scope, enforcement, or detail. While key areas are covered, certain sectors or practices remain less regulated, learn more about it here.
For WorkFlex users, a comprehensive list of data protection activities is available in the profile, but here are some general data protection guidelines to keep your data safe:
- Adhere to Your Company's Internal Data Policies: Familiarize yourself with and follow your organization’s specific data protection protocols.
- Use Secure Network Connections: Always connect through secure networks, especially when accessing sensitive information.
- Be Aware of Phishing: Stay vigilant against phishing attempts by verifying the authenticity of emails and messages before clicking on any links.
- Utilize Strong Passwords and Multi-Factor Authentication: Create complex passwords and enable multi-factor authentication for an added layer of security.
- Keep Your Devices in a Secure Location: Always store your devices in safe places to prevent unauthorized access.
- Lock Your Screen Whenever Applicable: Ensure your screen is locked when you're away from your device to protect your information.
Local emergency phone
119 (Police); 110 (Ambulance/Fire)
Vaccination
Guidelines
Drinking potable water
Generally safe
Travel health insurance
When traveling to Sri Lanka for work—whether for a short business trip or an extended workation—it's essential to have comprehensive health insurance coverage to ensure access to medical care.
For business trips, the employer typically arranges the employee's travel health insurance. However, for workations, these responsibilities can be less clear. WorkFlex takes care of travel health insurance for trips worldwide to ensure there are no costly consequences for either the employee or the employer if accidents occur while working abroad.
For travelers using WorkFlex
If you’re traveling with WorkFlex, comprehensive health insurance is automatically included if your employer has activated this feature. For more details, please refer to your trip request on the WorkFlex platform.
For other travelers
Ensure you have travel health insurance with worldwide coverage, whether for a workation or business trip, so that you can receive adequate medical treatment in case of an emergency.
Urgent safety information
For travelers using WorkFlex:
Please refer to your trip's risk assessment under the "Health and Security" dimension to review any urgent security information relevant to your travel.
For other travelers:
Please visit official authority websites to check for any current threats or urgent security advisories:
Terrorism
Since the 2022 protests, Sri Lanka has bolstered its security measures significantly, including an increased presence of security forces nationwide. Despite these efforts, the possibility of terrorist attacks cannot be entirely dismissed.
Key points:
- Curfews may be imposed without prior notice depending on the situation.
- Social media platforms could be temporarily blocked during heightened security events.
- Enhanced security checks remain active at airports and key locations.
Recommendations:
- Stay cautious, particularly at tourist sites, crowded locations, religious venues, and international gathering spots.
- Comply with instructions from security forces and stay updated through trusted media channels.
- Maintain contact with tour operators and airlines for the latest travel advice.
- Observe global security advisories for further precautions.
Domestic situation
Although public protests have subsided due to improved conditions, spontaneous demonstrations can still occur, potentially escalating into violent clashes.
Recommendations:
- Stay informed through local news and avoid political gatherings or large crowds.
- Travel cautiously even though public order has been restored.
- Follow directions from local authorities and security personnel.
Crime
While most violent crimes in Sri Lanka are internal and do not target foreigners, isolated incidents, including sexual assaults against women (particularly solo travelers or small groups), have occurred. Cases of sedative-laced drinks, theft, and fraud in tourist areas are also reported.
Key risks:
- Break-ins at hotels and guesthouses.
- Fraud involving the sale of gemstones or jewelry.
Precautions:
- Safeguard cash, ID, and important documents; keep digital copies for easy replacement.
- Carry only essential cash and avoid wearing expensive items in public.
- Exercise heightened vigilance in crowded areas like train and bus stations.
- Avoid accepting food or drinks from strangers and never leave them unattended.
- Remain skeptical of unsolicited offers, prize notifications, or requests for assistance. Verify such claims before taking any action.
By taking these precautions, travelers can enjoy the diverse cultural and natural attractions of Sri Lanka while minimizing risks.
Sri Lanka has a tropical climate with distinct wet and dry seasons.
Southwest Monsoon (May to September):
- Affects western and southwestern regions
- Heavy rainfall
- Temperatures 25-30°C (77-86°F)
Northeast Monsoon (December to February):
- Affects northern and eastern regions
- Moderate rainfall
- Temperatures 24-28°C (75-82°F)
Inter-monsoon periods (March-April and October-November):
- Scattered thunderstorms
- High humidity
- Temperatures 26-32°C (79-90°F)
Highland areas:
- Cooler temperatures
- More moderate climate
- Average 15-20°C (59-68°F)
Airports
Bandaranaike International Airport (CMB)
- Location: Colombo
- When to use: Main international gateway
- Primary hub for most international flights
- Modern facilities and services
Mattala Rajapaksa International Airport (HRI)
- Location: Hambantota
- When to use: Secondary international airport
- Limited international connections
- Serves southern region
Train stations
Colombo Fort Station
Main connections:
- All major railway lines converge here
- Coastal line to Galle and Matara
- Main line to Kandy and hill country
- Northern line to Jaffna
- Express services to major destinations
When to use: Main railway hub for all long-distance travel, ideal starting point for most rail journeys
Kandy Station
Main connections:
- Main line services to/from Colombo
- Mountain line to Badulla
- Scenic hill country routes
- Regional services
When to use: Gateway to hill country, cultural triangle access, scenic mountain routes
Galle Station
Main connections:
- Coastal line services to/from Colombo
- Southern route terminus
- Local services to nearby towns
- When to use: Southern coastal region access, heritage city visits, beach destinations
Jaffna Station
Main connections:
- Northern line terminus
- Services to/from Colombo
- Regional connections
When to use: Northern province access, cultural sites, peninsula exploration
Ride-hailing services
- PickMe: Ride-hailing service
- Uber: Available in major cities
- Local taxi services
- Three-wheeler booking apps
Public transportation
Buses
- State-run and private operators
- Extensive network covering most areas
- Air-conditioned and non-AC services
- Express services between major cities
Urban Transport
Colombo:
- Local buses
- Three-wheelers (tuk-tuks)
- Metered taxis
- App-based ride services
Other Cities:
- Local bus services
- Three-wheelers
- Limited taxi services