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Free Sri Lanka APIT Calculator

Calculate your Sri Lanka Advance Personal Income Tax (APIT) & Net Take-Home Salary instantly. Updated for IRD Year of Assessment 2025/2026.

Enter your salary

Monthly Salary (LKR)

LKR

Additional income & deductions

Other Income (yearly)

LKR

Qualifying Payments (yearly)

LKR

Tax Brackets

0 - 150,0000% (Tax Free)

150,001 - 233,3336%

233,334 - 275,00018%

275,001 - 316,66724%

316,668 - 358,33330%

358,334+36%

These rates are for the Year of Assessment 2025/2026

Monthly Tax8,000 LKR

Effective Rate3.2%

Take Home222,000 LKR

EPF (8%)20,000 LKR / month

Income Breakdown

Yearly Tax96,000 LKR

Tax (96,000 LKR)

Take Home (2,664,000 LKR)

Tax by Bracket

6% bracket60,000 LKR

18% bracket36,000 LKR

24% bracket0 LKR

30% bracket0 LKR

36% bracket0 LKR

Calculation Details

Yearly Gross3,000,000 LKR

Personal Relief-1,800,000 LKR

Qualifying Payments-0 LKR

Taxable Income1,200,000 LKR

Yearly Tax96,000 LKR

The calculations are based on the Inland Revenue Department of Sri Lanka tax rates for the Year of Assessment 2025/2026.

IRD Statutory Tax Compliance

Understanding Sri Lanka APIT (Advance Personal Income Tax)

Advance Personal Income Tax (APIT) is the mandatory tax framework under the Sri Lankan Inland Revenue Department (IRD) governing employment income. Employers are legally required to deduct APIT at source from monthly remuneration and remit it to the IRD on behalf of employees.

Under Year of Assessment 2025/2026 regulations, every individual residing in Sri Lanka enjoys an annual tax-free personal relief of LKR 1,800,000 (LKR 150,000/month). Taxable earnings above this threshold are taxed progressively across 5 tax slabs up to a top marginal rate of 36%.

Key Statutory APIT Rules (YA 2025/2026)

Tax-Free Personal Relief ThresholdLKR 1,800,000 per annum (LKR 150,000 per month) for Year of Assessment 2025/2026.

Progressive Tax Slab Rates (6% - 36%)Applied progressively in slabs of LKR 500,000 per year (LKR 41,667 per month).

Employer APIT Deduction RuleEmployers are required to deduct APIT at source from monthly remuneration and remit to IRD.

EPF & ETF Statutory ContributionsEmployee EPF 8%, Employer EPF 12%, and Employer ETF 3% calculated alongside APIT.

Qualifying Payments & ReliefsDeductions for approved investments, solar installations, and donations reduce taxable base.

Primary vs Secondary EmploymentSecondary employment income is taxed at a flat rate without personal relief entitlement.

IRD Progressive APIT Tax Slabs (Table 01 Rules)

Taxable income after deducting LKR 1,800,000 personal relief is subject to the following progressive rates:

Tax Free Relief0%

First LKR 1,800,000

Standard Rate6%

Next LKR 500,000 (1,800,001 - 2,300,000)

Standard Rate18%

Next LKR 500,000 (2,300,001 - 2,800,000)

Higher Rate24%

Next LKR 500,000 (2,800,001 - 3,300,000)

Higher Rate30%

Next LKR 500,000 (3,300,001 - 3,800,000)

Maximum Rate36%

Balance Excess above LKR 3,800,000

How to Calculate APIT Tax & Take Home Pay

Follow these simple steps to estimate your monthly tax deduction and net salary accurately:

Enter Monthly Base Salary & Fixed Allowances

Input your monthly basic salary in Sri Lankan Rupees (LKR). If you receive regular monthly allowances, include them in your monthly earnings base.

Add Other Annual Income & Deductions

Enter any annual bonuses, directors fees, side income, or eligible qualifying payments. Qualifying payments reduce your net taxable base under Inland Revenue Department rules.

Automatic Progressive Slab & EPF Calculation

The tool deducts the LKR 1.8M tax-free relief and applies progressive IRD Table 01 rates (6%, 18%, 24%, 30%, 36%) to determine monthly APIT tax and 8% EPF deduction.

Review Visual Income Breakdown & Take Home

Instantly view your Net Take-Home Salary, effective tax rate %, monthly tax liability, and progressive tax slab breakdown — 100% free with no sign-up required.

Who Needs the Sri Lanka APIT Calculator?

Designed for professionals across Sri Lanka requiring instant, statutory tax clarity:

Private Sector Employees

Verify monthly payslip APIT deductions and understand net take-home salary after EPF & tax.

HR & Payroll Officers

Cross-check monthly PAYE/APIT tax deductions and verify progressive Table 01 slab compliance.

Accountants & Auditors

Validate annual income tax provisions and prepare IRD Schedule 01 employment tax returns.

Software Developers & Tech Pros

Calculate tax impact on remote foreign salary earnings, bonuses, and tech allowances.

Company Directors

Determine tax obligations on directors fees, executive remuneration, and secondary income.

Contractors & Consultants

Plan tax liabilities when receiving non-regular consulting income alongside basic salary.

Why Choose AccDoo Sri Lanka APIT Calculator?

AccDoo is Sri Lanka's leading cloud-based accounting and payroll compliance platform:

Official IRD Table 01 Engine

Built strictly on Inland Revenue Department rules for Year of Assessment 2025/2026.

Instant Debounced Calculation

Results update automatically as you type without annoying page reloads or delays.

EPF & ETF Breakdown

Includes Employee 8% EPF, Employer 12% EPF, and 3% ETF statutory contribution metrics.

100% Free & No Sign-Up

Use as many times as needed completely free without giving your email or credit card.

Privacy Guaranteed

All calculations are computed locally in your browser — zero financial data sent to external servers.

Monthly & Annual Views

Easily toggle between monthly pay metrics and annual tax bracket summaries with 1 click.

Frequently Asked Questions

Got questions about APIT rates, tax slabs, or IRD compliance? Find quick answers below.