Free tool · Sri Lanka payroll
Sri Lanka Salary & APIT Tax Calculator 2026/27
Work out your take-home pay after APIT and EPF, what your employer pays in EPF and ETF, and the tax on a bonus. Based on the Inland Revenue Department’s current APIT tables.
- Tax year
- 1 April 2026 – 31 March 2027
- Last verified
Take-home pay, per month
Rs.222,000
- Take-home 89%
- APIT 3%
- EPF 8%
- Gross pay
- 250,000.00
- APITAdvance Personal Income Tax
- −8,000.00
- EPF, employee 8%
- −20,000.00
- Take-home pay
- 222,000.00
- Tax rates
- Effective rate on salary3.2%
- Top band reached18%
- Employer pays on top, monthly
- EPF 12% + ETF 3%37,500
- Total cost to employer287,500
How this APIT is worked out
Your yearly salary of Rs. 3,000,000 is split into bands. Each band is taxed at its own rate and the total is divided by 12.
- 0%1,800,000relief
- 6%1,000,000tax 60,000
- 18%200,000tax 36,000
- 24%0tax 0
- 30%0tax 0
- 36%0tax 0
Yearly tax Rs. 96,000 ÷ 12 = Rs. 8,000.00 a month.
Estimates for one primary employment with the same pay every month. Your payslip can differ if your pay changes during the year, you joined mid-year, or you have other deductions or benefits in kind.
APIT rates
APIT tax rates 2026/27
For residents, and non-resident Sri Lankan citizens, in their primary employment. The first Rs. 1,800,000 a year is tax-free; the rest is taxed in bands from 6% to 36%.
Monthly APIT on regular payIRD Tax Table No. 01
| Monthly pay (Rs.) | Rate | Monthly APIT |
|---|---|---|
| Up to 150,000 | 0% | Nil |
| 150,001 – 233,333 | 6% | 6% of pay − Rs. 9,000 |
| 233,334 – 275,000 | 18% | 18% of pay − Rs. 37,000 |
| 275,001 – 316,667 | 24% | 24% of pay − Rs. 53,500 |
| 316,668 – 358,333 | 30% | 30% of pay − Rs. 72,500 |
| Above 358,333 | 36% | 36% of pay − Rs. 94,000 |
Annual income tax bands
| Yearly income (Rs.) | Rate |
|---|---|
| Up to 1,800,000 | 0% |
| 1,800,001 – 2,800,000 | 6% |
| 2,800,001 – 3,300,000 | 18% |
| 3,300,001 – 3,800,000 | 24% |
| 3,800,001 – 4,300,000 | 30% |
| Above 4,300,000 | 36% |
Quick reference
Take-home pay for common salaries
Monthly figures for a resident in their primary employment, with the whole salary counted for EPF and ETF. Select a salary to open it in the calculator.
| Monthly salary | APIT | EPF 8% | Take-home | Employer cost |
|---|---|---|---|---|
| Rs. 100,000 | 0 | 8,000 | 92,000 | 115,000 |
| Rs. 150,000 | 0 | 12,000 | 138,000 | 172,500 |
| Rs. 200,000 | 3,000 | 16,000 | 181,000 | 230,000 |
| Rs. 250,000 | 8,000 | 20,000 | 222,000 | 287,500 |
| Rs. 300,000 | 18,500 | 24,000 | 257,500 | 345,000 |
| Rs. 350,000 | 32,500 | 28,000 | 289,500 | 402,500 |
| Rs. 400,000 | 50,000 | 32,000 | 318,000 | 460,000 |
| Rs. 500,000 | 86,000 | 40,000 | 374,000 | 575,000 |
| Rs. 750,000 | 176,000 | 60,000 | 514,000 | 862,500 |
| Rs. 1,000,000 | 266,000 | 80,000 | 654,000 | 1,150,000 |
Employer cost includes 12% EPF and 3% ETF. Amounts rounded to the nearest rupee.
Explained
How salary deductions work in Sri Lanka
6–36%
APIT
Advance Personal Income Tax, deducted by your employer every month. It is worked out on your full pay, after the Rs. 150,000 monthly relief, and paid to the Inland Revenue Department.
Deducted from your pay
8% + 12%
EPF
Employees’ Provident Fund. You contribute at least 8% of your total monthly earnings and your employer adds at least 12%. The balance is paid out when you retire or leave employment under the fund’s rules.
8% from your pay, 12% from your employer
3%
ETF
Employees’ Trust Fund. Your employer pays 3% of your total monthly earnings. Nothing is deducted from your salary for ETF.
Paid by your employer only
Tax on a bonus
Bonuses and other one-off payments are taxed under IRD Tax Table No. 02. The tax is the extra tax the payment adds to your year, so it is taxed at your highest band and often above it. Here is the worked example from the IRD table:
- Monthly salary
- 300,000
- Bonus
- 600,000
- Tax on the year with the bonusRs. 4,200,000 in total
- 390,000
- Less tax on salary alone12 × Rs. 18,500
- −222,000
- APIT on the bonus
- 168,000
Foreign employees
Non-resident employees who are not Sri Lankan citizens get no personal relief. APIT under IRD Tax Table No. 04 starts at 6% from the first rupee:
| Monthly pay (Rs.) | Monthly APIT |
|---|---|
| Up to 83,333 | 6% of pay |
| 83,334 – 125,000 | 18% of pay − Rs. 10,000 |
| 125,001 – 166,667 | 24% of pay − Rs. 17,500 |
| 166,668 – 208,333 | 30% of pay − Rs. 27,500 |
| Above 208,333 | 36% of pay − Rs. 40,000 |
A second job
You can have only one primary employment. A secondary employer deducts APIT under IRD Tax Table No. 07, at a rate set by your combined pay from both jobs, and at 36% if you do not give them a declaration. This calculator covers primary employment only.
FAQ
Salary and APIT: common questions
APIT on a monthly salary of Rs. 250,000 is Rs. 8,000. After the 8% EPF contribution of Rs. 20,000, take-home pay is Rs. 222,000 a month. On Rs. 500,000 the APIT is Rs. 86,000 and take-home pay is Rs. 374,000.
Residents and Sri Lankan citizens get personal relief of Rs. 1,800,000 a year, which is Rs. 150,000 a month. No APIT is deducted from a monthly salary up to that amount.
No. The rates and personal relief that took effect on 1 April 2025 still apply. The Inland Revenue (Amendment) Act, No. 11 of 2026 did not change employment income rates, bands or relief, so employers continue to use the APIT tables issued for 2025/26.
APIT (Advance Personal Income Tax) is the tax your employer deducts from your salary each month and pays to the Inland Revenue Department. Many people still call it PAYE, the name of the earlier scheme it replaced.
No. APIT is worked out on your full monthly pay. Your 8% EPF contribution is deducted separately, so it does not lower the tax. The 12% EPF and 3% ETF your employer pays are not added to your taxable pay.
A bonus is taxed under IRD Tax Table No. 02. The tax is the difference between the tax on your whole year's pay with the bonus and without it, deducted in the month the bonus is paid. In the IRD's own example, a Rs. 600,000 bonus on a Rs. 300,000 monthly salary carries APIT of Rs. 168,000.
Non-resident employees who are not Sri Lankan citizens do not get the Rs. 1,800,000 personal relief. Their employer deducts APIT under IRD Tax Table No. 04, starting at 6% from the first rupee. A resident foreign national is taxed like any other resident.
The employer pays at least 12% of total monthly earnings into EPF and 3% into ETF, on top of the salary. On a Rs. 250,000 salary that is Rs. 37,500 a month, for a total cost of Rs. 287,500.
Sources
Where these numbers come from
Every rate and threshold on this page comes from the Inland Revenue Department, the Employees’ Provident Fund and the Employees’ Trust Fund Board. The calculator reproduces the IRD’s published tables and worked examples exactly. Last verified .
- 01APIT Tax Tables (opens in a new tab)
Inland Revenue Department, Sri Lanka
Table 01 (primary employment), Table 02 (lump-sum payments such as bonuses), Table 04 (non-resident non-citizens) and Table 07 (secondary employment), in force from 1 April 2025.
- 02Tax rates and personal relief (opens in a new tab)
Inland Revenue Department, Sri Lanka
Personal relief of Rs. 1,800,000 and the 6% to 36% income tax bands for individuals.
- 03Public notice on the Inland Revenue (Amendment) Act, No. 11 of 2026 (opens in a new tab)
Inland Revenue Department, Sri Lanka
Notice SEC/PN/IT/2026/02 of 8 June 2026. The 2026 amendments do not change employment income rates, bands or personal relief.
- 04Remitting contributions (opens in a new tab)
Employees’ Provident Fund, Central Bank of Sri Lanka
Minimum 8% employee and 12% employer contributions on total monthly earnings.
- 05Employers FAQ (opens in a new tab)
Employees’ Trust Fund Board
Employer ETF contribution of 3% of total monthly earnings, paid by the employer.
This calculator gives general estimates, not tax advice. Spotted something that looks wrong? Let us know.