Brigadier Udaya Nanayakkara, the island's military spokesman, said the Tigers were using artillery and tanks.
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"There are sporadic clashes but our priority is to get the civilians out. We can finish them off very quickly after the civilians get out of the way," he added.
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"We can claim we have completely defeated the Tigers when we have captured the remaining area."
The rebels have been repeatedly accused of using civilians as human shields. Around 100,000 people have managed to escape rebel-held territory this week, and it was unclear precisely how many were still trapped.
Sri Lanka's President Mahinda Rajapakse has told the rebels to give up, but has ruled out any amnesty for rebel leader Velupillai Prabhakaran, who has led a ruthless decades-long battle for a separate