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Effective 27 September 2024, all foreign nationals visiting Sri Lanka for up to 30 days for business or tourism purposes must apply for an Electronic Travel Authorization (ETA) prior to entry. ETA holders can stay in Sri Lanka for up to 30 days initially and apply to extend their authorized stay period for up to five additional months. Visitors can no longer apply for a physical visa or visa on arrival. The Supreme Court is expected to continue hearing the case regarding the e-Visa portal in October 2024. The Sri Lankan authorities may update the admission requirements further based on the Court’s orders.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.