Sri Lanka Income Tax Calculator 2026
Work out your APIT (PAYE) income tax and take-home pay in Sri Lanka for year of assessment 2025/26 and 2026/27. The first Rs. 150,000 a month (Rs. 1,800,000 a year) is tax-free — only the income above that is taxed, at 6% to 36%.
Estimates only, for a resident employee with one primary job, using the IRD APIT Table 1 for Y/A 2025/26 and 2026/27 (Inland Revenue (Amendment) Act No. 2 of 2025). Bonuses and one-off payments use a different table, and qualifying payments (life insurance, solar, approved donations) can lower the tax. Budget 2027 proposes new bands from April 2027 — these are not in this calculation yet. Confirm your case with the Inland Revenue Department or a tax adviser. This is not tax advice.
How to Use
- Enter your gross monthly salary — basic salary plus fixed allowances.
- Keep the EPF box ticked to see the pay that actually reaches your account.
- Press Calculate My Tax — you get the monthly and yearly tax, the EPF deduction and your take-home pay.
Sri Lanka Tax Slabs (from April 2025)
- 0% on the first Rs. 1,800,000 a year (Rs. 150,000 a month) — the personal relief.
- 6% on the next Rs. 1,000,000, 18% on the next Rs. 500,000, 24% on the next Rs. 500,000, 30% on the next Rs. 500,000, and 36% above Rs. 4,300,000.
- Example: on Rs. 300,000 a month (Rs. 3,600,000 a year), the taxable income is Rs. 1,800,000. Tax is Rs. 60,000 (6%) + Rs. 90,000 (18%) + Rs. 72,000 (24%) = Rs. 222,000 a year (Rs. 18,500 a month). After the 8% EPF (Rs. 24,000), take-home pay is Rs. 257,500.
- Your 8% EPF is a payroll deduction — it lowers your take-home pay but is not deducted from your taxable income.
- The old 12% slab was removed in April 2025. If a calculator still uses it, its table is out of date.
Frequently Asked Questions
What is APIT — is it the same as PAYE?
Yes. APIT (Advance Personal Income Tax) is the income tax your employer deducts every month and pays to the Inland Revenue Department. It replaced the older PAYE name, but payslips and employers still often say PAYE.
How much salary is tax-free in Sri Lanka?
Rs. 150,000 a month — Rs. 1,800,000 a year — of personal relief. If your monthly pay from your main job stays at or below Rs. 150,000, no APIT should be deducted.
Does EPF reduce my taxable income?
No. Your 8% EPF contribution comes out of your pay, but it is not deducted before the tax is worked out. Tax is calculated on your gross income minus the personal relief.
Why is my payslip tax different from this result?
Bonuses use a separate IRD table, and qualifying payments (life-insurance premiums, solar up to Rs. 600,000, approved charity donations) can reduce taxable income. This calculator covers regular monthly pay from one primary job only.
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