Sri Lanka salary calculator
Enter a monthly salary to see the take-home pay after APIT and EPF, and what the job costs the employer. Rates checked 15 November 2026.
Employee
Employer pays on top
How the APIT is worked out
After the tax-free Rs 150,000 a month.
From April 2027 Proposed
Budget 2027 proposal. It applies only if Parliament passes it.
Runs in your browser. Nothing you type is sent or stored. A guide, not tax advice.
APIT on common salaries
| Monthly pay | APIT now | APIT from April 2027 (proposed) | Saving a month |
|---|---|---|---|
| Rs 100,000 | Rs 0 | Rs 0 | Rs 0 |
| Rs 150,000 | Rs 0 | Rs 0 | Rs 0 |
| Rs 200,000 | Rs 3,000 | Rs 2,250 | Rs 750 |
| Rs 250,000 | Rs 8,000 | Rs 6,250 | Rs 1,750 |
| Rs 300,000 | Rs 18,500 | Rs 13,250 | Rs 5,250 |
| Rs 400,000 | Rs 50,000 | Rs 36,250 | Rs 13,750 |
| Rs 500,000 | Rs 86,000 | Rs 70,250 | Rs 15,750 |
| Rs 750,000 | Rs 176,000 | Rs 160,250 | Rs 15,750 |
| Rs 1,000,000 | Rs 266,000 | Rs 250,250 | Rs 15,750 |
Income tax bands now
In force since 1 April 2025 (Inland Revenue (Amendment) Act, No. 2 of 2025). The Inland Revenue Department’s APIT Table 01 applies these to a regular monthly salary.
| Taxable income | Rate |
|---|---|
| First Rs 1,800,000 a year (Rs 150,000 a month) | Tax-free |
| Next Rs 1,000,000 a year (Rs 83,333 a month) | 6% |
| Next Rs 500,000 a year (Rs 41,667 a month) | 18% |
| Next Rs 500,000 a year (Rs 41,667 a month) | 24% |
| Next Rs 500,000 a year (Rs 41,667 a month) | 30% |
| Everything above that | 36% |
Bands proposed from April 2027
Budget 2027, presented on 12 November 2026, proposes a higher tax-free amount, wider bands and a new 12% step. This is a proposal: it takes effect only if Parliament passes the amendment and the Inland Revenue Department issues new tables.
| Taxable income | Rate |
|---|---|
| First Rs 1,950,000 a year (Rs 162,500 a month) | Tax-free |
| Next Rs 850,000 a year (Rs 70,833 a month) | 6% |
| Next Rs 600,000 a year (Rs 50,000 a month) | 12% |
| Next Rs 600,000 a year (Rs 50,000 a month) | 18% |
| Next Rs 600,000 a year (Rs 50,000 a month) | 24% |
| Next Rs 600,000 a year (Rs 50,000 a month) | 30% |
| Everything above that | 36% |
EPF and ETF
- EPF, employee: 8% of earnings, deducted from pay.
- EPF, employer: 12% of earnings, paid by the employer on top of the salary.
- ETF: 3% of earnings, paid by the employer only.
Questions
How is take-home pay worked out in Sri Lanka?
Take-home pay is the gross salary minus the employee’s 8% EPF contribution and minus APIT, the income tax the employer deducts each month. The employer’s 12% EPF and 3% ETF are paid on top of the salary and do not reduce take-home pay.
What is APIT, and is it the same as PAYE?
APIT (Advance Personal Income Tax) is the income tax an employer deducts from salary every month and pays to the Inland Revenue Department. It replaced PAYE in 2020, and many people still call it PAYE.
How much salary is tax-free?
The first Rs 150,000 a month (Rs 1,800,000 a year) is tax-free under the rates in force since 1 April 2025. Budget 2027 proposes raising this to Rs 162,500 a month from April 2027; that is a proposal and not yet law.
Is EPF calculated on the basic salary or the total?
By law EPF and ETF are due on total earnings, which include the basic salary and fixed allowances such as cost-of-living and travel allowances, but not overtime. Some employers contribute on the basic salary only, so the calculator lets you choose.
Does EPF reduce the tax I pay?
No. APIT is calculated on the gross pay before the 8% EPF deduction.
What does this calculator leave out?
It covers one regular monthly salary from a main job. It does not cover bonuses and other one-off payments, a second job, non-cash benefits, joining or leaving part-way through the year, non-residents, or government pensionable posts. It is a guide and not tax advice; a payslip can differ by a rupee or two.
Sources
- Inland Revenue Department: APIT tax tables (Table 01, 2025/2026).
- Inland Revenue (Amendment) Act, No. 2 of 2025.
- Ministry of Finance: Budget Speech 2027 (personal income tax proposal).
- Employees’ Provident Fund Act and Employees’ Trust Fund Act.
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