The exemption on income from export services will be removed, subjecting this income to a 15% tax from April 1, 2025. Under the initial discussions with IMF, the proposal was aiming to cover the service exporting corporates only not individuals like freelancers. However, now it does not specify if this is only for corporates. So, further clarification is required to see if individuals are excluded.
In case it includes individuals, all freelancers making more than ~$500 a month (>LKR 150K) will have to pay 15% income tax. So, any income derived using internet such as Google/Youtube Adsense, fiverr, upwork, ebay, etc, etc. will be taxed. Hope this will be clarified soon by the authorities.