{
 "jurisdiction_id": "LK",
 "jurisdiction": "Sri Lanka",
 "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/",
 "generator": "render_jid v13.3.0",
 "date_modified": "2026-08-17",
 "schema_version": "crypto-v2.0.0",
 "counts": {
  "modules": 8,
  "sourced_findings": 14,
  "source_register": 5
 },
 "modules": [
  {
   "code": "crypto_licensing",
   "name": "Crypto Licensing",
   "confidence": null,
   "moved_this_cycle": false,
   "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/#crypto-licensing-crypto-licensing",
   "standing_position": "Sri Lanka has no dedicated crypto-asset licensing statute. CBSL has repeatedly stated it has not licensed or authorised any entity to operate cryptocurrency exchanges, ICOs, mining operations, deposit-taking or custody services related to cryptocurrency, and no licensing pathway currently exists for VASPs/exchanges. A narrow, binding prohibition exists on using bank-issued payment cards for crypto-related payments under Foreign Exchange Act Directions.",
   "findings": [
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    },
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    },
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    }
   ]
  },
  {
   "code": "token_classification",
   "name": "Token Classification",
   "confidence": null,
   "moved_this_cycle": false,
   "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/#token-classification-token-classification",
   "standing_position": "CBSL uses the umbrella terms 'virtual currencies' and 'cryptocurrency' without a statutory sub-classification distinguishing security tokens, e-money tokens, asset-referenced tokens, utility tokens, stablecoins or NFTs. There is no securities-law or banking-law taxonomy applied to crypto-assets in Sri Lanka.",
   "findings": [
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    }
   ]
  },
  {
   "code": "on_chain_activity_regime",
   "name": "On-Chain Activity Regime",
   "confidence": null,
   "moved_this_cycle": false,
   "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/#on-chain-activity-regime-on-chain-activity-regime",
   "standing_position": "CBSL notices reference mining and ICO activity only to state that no such operations have been authorised; there is no specific regulatory treatment for staking, DeFi lending, DEX activity, node operation, validator activity, or tokenization in Sri Lanka.",
   "findings": [
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    },
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    }
   ]
  },
  {
   "code": "stablecoin_regime",
   "name": "Stablecoin Regime",
   "confidence": null,
   "moved_this_cycle": false,
   "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/#stablecoin-regime-stablecoin-regime",
   "standing_position": "No stablecoin-specific legal framework exists in Sri Lanka. There is no issuance authorisation regime, reserve requirement, redemption-right guarantee, disclosure regime, or systemic-designation mechanism for stablecoins under CBSL or any other Sri Lankan authority.",
   "findings": [
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    }
   ]
  },
  {
   "code": "consumer_protection",
   "name": "Consumer Protection",
   "confidence": null,
   "moved_this_cycle": false,
   "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/#consumer-protection-consumer-protection",
   "standing_position": "CBSL has issued repeated public warnings (2018, 2021, 2022, 2023, 2024) disclosing financial, operational, legal and security risks of crypto investment, and urging promoters of crypto investment schemes to refrain from such activity. There is no statutory custody-segregation, complaint-handling, or suitability/appropriateness regime specific to crypto-assets; the warnings function as risk-disclosure/marketing-caution advisories rather than binding consumer-protection rules.",
   "findings": [
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    },
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    },
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    }
   ]
  },
  {
   "code": "tax_treatment",
   "name": "Tax Treatment",
   "confidence": null,
   "moved_this_cycle": false,
   "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/#tax-treatment-tax-treatment",
   "standing_position": "No crypto-specific tax guidance from Sri Lanka's Inland Revenue Department (IRD) was identified. General Inland Revenue Act provisions may in principle apply to crypto-related income or gains, but no confirmed primary-source ruling, circular, or IRD guidance specific to cryptocurrency taxation (capital gains, income tax, VAT/GST, withholding, or reporting obligations) could be located.",
   "findings": [
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    }
   ]
  },
  {
   "code": "cross_border_transfer",
   "name": "Cross-Border Transfer",
   "confidence": null,
   "moved_this_cycle": false,
   "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/#cross-border-transfer-cross-border-transfer",
   "standing_position": "Cross-border crypto flows are constrained indirectly through Foreign Exchange Act mechanisms rather than a crypto-specific cross-border regime. Purchasing virtual currencies from abroad is treated by CBSL as a violation of Foreign Exchange Regulations because VCs are not a permitted investment category, and card-based foreign-currency payments for VC transactions are barred. No dedicated crypto travel-rule, sanctions-nexus, or reporting-threshold regime exists.",
   "findings": [
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    },
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    },
    {
     "finding": null,
     "instrument_type": null,
     "source": null,
     "source_url": null,
     "source_tier": null,
     "retrieved_at": null
    }
   ]
  },
  {
   "code": "aml_cft_regime",
   "name": "AML/CFT Regime",
   "confidence": null,
   "moved_this_cycle": false,
   "url": "https://cryptoassets.gi/jurisdictions/sri-lanka/#aml-cft-regime-aml-cft-regime",
   "standing_position": "AML/CFT content for crypto is subscribed from the FIM aml_ctf module per fleet doctrine and is not duplicated here. For disambiguation context only: CBSL's Financial Intelligence Unit has issued crypto-scam public-awareness material, and CBSL's 2026 Policy Agenda notes ongoing amendments to core AML/CFT/CPF laws ahead of Sri Lanka's third FATF Mutual Evaluation. No crypto-specific VASP AML obligations (travel rule, sanctions screening) have been identified as enacted.",
   "findings": []
  }
 ]
}