Sri Lanka's Ministry of Finance has published the Regulation under the Strategic Development Projects Act, No. 14 of 2008, which was originally published in Gazette No. 2474/66 on 8 February 2026. The Regulation sets the eligibility criteria for a project to be identified as a Strategic Development Project and the applicable tax concessions. The criteria are broken down into three main categories/sectors, with the criteria for different corporate income tax holiday (exemption) periods summar…