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Sri Lanka Income Tax Calculator — How It Works

This free online Sri Lanka salary tax calculator helps you estimate your monthly and annual APIT (Advance Personal Income Tax) deductions based on the latest tax slabs published by the Inland Revenue Department (IRD) of Sri Lanka.

Under the APIT system (which replaced the earlier PAYE — Pay As You Earn — framework), your employer withholds income tax from your salary each month. The tax is calculated on a progressive basis: only income above the personal relief threshold of LKR 1,800,000 per year (LKR 150,000 per month) is taxable, with rates ranging from 6% to 36%.

Simply enter your gross monthly salary and EPF contribution rates. The calculator instantly shows your income tax, EPF deductions, and net take-home pay — both monthly and annually.

2025/2026 Sri Lanka Tax Slabs (APIT)

For the 2025/2026 tax year, the Inland Revenue Department of Sri Lanka applies the following progressive income tax rates on taxable income (after deducting the LKR 1,800,000 personal relief):

  • First LKR 1,000,000 — taxed at 6%
  • Next LKR 500,000 — taxed at 12%
  • Next LKR 500,000 — taxed at 18%
  • Next LKR 500,000 — taxed at 24%
  • Next LKR 500,000 — taxed at 30%
  • Balance above LKR 4,300,000 — taxed at 36%

These rates apply to employment income for individuals resident in Sri Lanka. For the most up-to-date information, refer to the Inland Revenue Department website.