The legal system of Sri Lanka
One of the most genuinely plural systems in the atlas. Roman-Dutch law, received during Dutch rule, remains the residual common law for property, delict, obligations and succession. English law governs commercial matters — sale of goods, companies, negotiable instruments, insurance, maritime. Three customary personal-law systems operate alongside: Kandyan law for up-country Sinhalese, Thesawalamai for Tamils of the Northern Province, and Muslim law administered partly through Quazi courts. Which regime applies depends on the subject matter and, for personal status, on the parties' community and locality.
Legal tradition
Sri Lanka belongs to the mixed civil, common and customary law tradition. One of the most genuinely plural systems in the atlas. Roman-Dutch law, received during Dutch rule, remains the residual common law for property, delict, obligations and succession. English law governs commercial matters — sale of goods, companies, negotiable instruments, insurance, maritime. Three customary personal-law systems operate alongside: Kandyan law for up-country Sinhalese, Thesawalamai for Tamils of the Northern Province, and Muslim law administered partly through Quazi courts. Which regime applies depends on the subject matter and, for personal status, on the parties' community and locality.
How power is divided
Unitary with a devolved provincial layer created by the Thirteenth Amendment of 1987, which established nine provincial councils with legislative competence over a devolved list. Devolution has been contested and uneven; provincial councils have operated without elections since 2018, and the Northern and Eastern provinces' status was central to the conflict that ended in 2009.
Where law comes from
- The Constitution of 1978
- Supreme, but statutes cannot be challenged after enactment.
- Acts of Parliament
- The principal source of modern law.
- Roman-Dutch law
- Residual common law for property, obligations and delict.
- English law
- Applies to commercial subjects by statutory reception.
- Kandyan, Thesawalamai and Muslim law
- Personal laws applying by community and region.
The legal profession
A single fused profession: attorneys-at-law are admitted and enrolled by the Supreme Court after the Sri Lanka Law College course and examinations, or a recognised law degree plus the final examination. The historic split between advocates and proctors was abolished in 1974. President's Counsel is a distinction conferred by the President. The Bar Association of Sri Lanka represents the profession, and attorneys have rights of audience in all courts from admission.
Law by topic in Sri Lanka
- Immigration & NationalityVisa administration under the 1948 Ordinance, with an ETA front endThe Immigrants and Emigrants Act of 1948 remains the governing statute, administered by the Department of Immigration and Emigration. Short visits use an Electronic Travel Authorisation. Longer stays run through resident visa categories, and the Board of Investment route is the practical basis for most employment-linked residence.
- Property & LandRoman-Dutch land law, with foreign freehold effectively closedLand law is Roman-Dutch in substance, with notarially executed deeds registered under the Registration of Documents Ordinance. Foreign nationals and foreign-controlled companies cannot acquire freehold title; the 2014 prohibition channels them into leases of up to 99 years instead. Title registration under the Bim Saviya programme is being rolled out gradually alongside the older deeds system.
- Employment & LabourTermination requires the Commissioner's or the worker's consentThe Termination of Employment of Workmen Act requires an employer of 15 or more workers to obtain either the worker's written consent or the Commissioner General of Labour's prior approval before terminating on non-disciplinary grounds. This makes economic dismissal an administrative process rather than a notice-and-pay exercise, and it is the single most distinctive feature of Sri Lankan employment law.
- Tax LawAn IMF-driven tax overhaul following the 2022 defaultThe Inland Revenue Act No. 24 of 2017 governs income tax, but rates and reliefs were substantially rewritten from 2022 onwards as part of the IMF programme following Sri Lanka's sovereign default. Personal thresholds fell sharply and VAT rose. Any figure older than 2023 should be treated as superseded.
- Civil ProcedureRoman-Dutch substance tried under a common-law procedural codeCivil actions proceed under the Civil Procedure Code of 1889, a common-law style code, even though the substantive law it enforces is largely Roman-Dutch. Cases start in the District Court, with appeal to the Provincial High Court and then the Supreme Court by leave. Delay is the defining practical feature: multi-year first-instance timelines are routine.
- Criminal LawAn 1883 Penal Code, with the PTA still operating alongside itThe Penal Code of 1883 and the Code of Criminal Procedure Act of 1979 govern ordinary crime. Running alongside them is the Prevention of Terrorism Act 1979, which permits prolonged administrative detention and has been the subject of sustained international criticism and repeated, unfulfilled repeal promises. Both regimes are live law.
- Constitutional LawA 1978 constitution whose executive presidency has been repeatedly re-cutSri Lanka's Second Republican Constitution of 1978 created a strong executive presidency, and most constitutional politics since has consisted of amendments enlarging or shrinking it. The 19th Amendment (2015) cut presidential power and restored independent commissions; the 20th (2020) reversed much of that; the 21st (2022) restored parts again after mass protests. Anyone citing the Sri Lankan constitution must say which amendment layer they mean.
- Family LawFour parallel personal-law regimes determined by communitySri Lanka applies the general law to most people, but Kandyan law to Sinhalese from the former Kandyan provinces, Thesawalamai to Tamils of the Jaffna region, and Muslim law to Muslims. The Muslim Marriage and Divorce Act has no statutory minimum marriage age and reserves Quazi court office to men, both long-standing reform controversies.
- Business & CorporateA 2007 Companies Act on New Zealand lines, with BOI incentives alongsideThe Companies Act No. 7 of 2007 modernised Sri Lankan company law along New Zealand lines, replacing authorised capital with a solvency-test regime. Investment structuring turns heavily on whether a company is registered with the Board of Investment, which can grant tax and exchange-control concessions and is the practical gateway for foreign projects.
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