Colombo – October 1, 2026

More than 2,500 specialist doctors and other medical officers have left Sri Lanka since the 2021–2022 period, according to the Government Medical Officers’ Association (GMOA).

The association says migration among doctors and other highly skilled professionals increased following the country’s economic crisis, with the heavier tax burden among the main factors contributing to their departure.

It says the personal income tax changes that took effect in January 2023 had a significant impact on salaried professionals, including doctors.

Although the government subsequently amended the personal income tax structure, the GMOA maintains that the relief remains inadequate when compared with living costs, inflation, transport expenses and professional costs.

Under the current income tax system, an individual receives annual personal tax relief of Rs. 1.8 million, equivalent to Rs. 150,000 per month.

Taxable income above that threshold is subject to progressive rates of 6%, 18%, 24%, 30% and a maximum of 36%.

It is therefore incorrect to assume that all doctors pay 36% of their entire income in tax. The 36% rate applies to the highest portion of taxable income. However, the GMOA says direct taxes place a substantial burden on some higher-earning professionals.

The association also points out that professionals bear indirect taxes on goods and services, further increasing their actual living costs.

The GMOA has long raised concerns about doctors’ salaries and allowances. It says some allowances have not been revised for years to reflect current living costs, while certain payments for additional duties and holiday work were restricted during the economic crisis.

The GMOA warns that continued medical migration would extend beyond individual doctors’ career concerns and could have a long-term impact on services at government hospitals.

Training specialist doctors requires years of preparation and public investment. When specialists leave, replacements cannot be produced immediately.

The association has also highlighted the possibility that retaining specialists and other medical officers in districts outside Colombo and in remote areas could become more difficult.

Against this background, the GMOA has submitted proposals to the government ahead of the 2027 Budget, calling for a reduction in the tax burden on doctors and other professionals.

Key areas include increasing the tax-free income threshold, revising the current income brackets and reducing the highest tax rate.

However, the specific proposal to raise annual personal tax relief to Rs. 2.4 million — equivalent to Rs. 200,000 per month — could not be verified as part of the GMOA’s demands for 2027 from the sources currently available.

Similarly, the specific details of an additional employment-related monthly tax relief of Rs. 50,000 and a tax structure ranging from 5% to a maximum of 30% could not be verified. These figures should therefore not be treated as confirmed association proposals or tax concessions already in force.

Meanwhile, the government led by President Anura Kumara Dissanayake has recently indicated that it is considering opportunities to reduce certain taxes in the 2027 Budget.

As Sri Lanka gradually recovers from the crisis, the GMOA is calling for a tax policy that retains skilled professionals, including doctors, while protecting government revenue.

The figure of more than 2,500 specialist doctors and other medical officers leaving the country since the 2021–2022 period is a figure released by the Government Medical Officers’ Association.

A separate official Health Ministry statistic confirming the same total, using the same period and definition, was not found in the sources currently available.

Nor can it be concluded that every one of these doctors left solely because of taxation. Alongside taxes, salaries and allowances, economic and political uncertainty, career prospects, overseas employment opportunities and quality of life may have influenced medical migration.

Nevertheless, if the departure of thousands of trained doctors continues, protecting the workforce of Sri Lanka’s free public health service could become a major challenge for the government in the coming years.