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Official 2026 IRD Inland Revenue Slabs

APIT Calculator Sri Lanka 2026

Calculate your exact monthly Advance Personal Income Tax (APIT) deductions in Sri Lanka. Review all 6% to 36% tax slab brackets, relief allowances, and statutory employer withholding obligations.

Salary & Earnings Input

Instant APIT Income Tax & EPF/ETF computation (2026 IRD)

LKR (Rs.)
Rs.
LKR 50,000LKR 1,500,000LKR 3,000,000

Quick Salary Benchmarks:

Net Take-Home Pay (Monthly)
In-Hand Salary
LKR 222,000.00

Annual Take-Home Equivalent: LKR 2,664,000.00

APIT Tax
3.20% Eff.
LKR 8,000.00

Taxable: LKR 100,000.00

Employee EPF (8%)
Retirement
LKR 20,000.00

Deducted from gross pay

Employer (15%)
EPF+ETF
LKR 37,500.00

Total CTC: LKR 287,500.00

Tax Slab Breakdown (Monthly)

Official Sri Lanka IRD Tax Brackets (2026 Assessment)

Relief: LKR 150,000.00 (0% Tax)
Tax SlabRateTaxable in Slab (Mo)Tax Charged
Tax-Free Personal Relief0%LKR 150,000.00LKR 0.00
First LKR 1,000,000 (6%)
6%LKR 83,333.33LKR 5,000.00
Next LKR 500,000 (18%)
18%LKR 16,666.67LKR 3,000.00
Next LKR 500,000 (24%)
24%LKR 0.00LKR 0.00
Next LKR 500,000 (30%)
30%LKR 0.00LKR 0.00
Balance above LKR 2,500,000 (36%)
36%LKR 0.00LKR 0.00
Total APIT Tax Payable (Monthly):LKR 8,000.00

Disclaimer: Estimates are based on the Inland Revenue (Amendment) Act No. 2 of 2025. Consult a certified Sri Lankan Chartered Accountant or the Inland Revenue Department (IRD) for formal tax filings.

Smart Financial PlanningBased on LKR 250,000/mo

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Salary Distribution

Take-home vs Deductions

Gross PayLKR 250,000.00
Take-Home88.8%
Net Take-Home Pay88.8% of gross
LKR 222,000.00
APIT Tax Deduction3.2% of gross
LKR 8,000.00
Employee EPF (8%)8.0% of gross
LKR 20,000.00

Salary Tax Breakdowns35+ Guides

Pre-calculated salary guides with exact APIT & net pay:

LKR 50,00050k →LKR 60,00060k →LKR 75,00075k →LKR 80,00080k →LKR 90,00090k →LKR 100,000100k →LKR 120,000120k →LKR 125,000125k →LKR 140,000140k →LKR 150,000150k →LKR 160,000160k →LKR 175,000175k →LKR 180,000180k →LKR 200,000200k →LKR 225,000225k →LKR 250,000250k →LKR 275,000275k →LKR 300,000300k →LKR 350,000350k →LKR 400,000400k →LKR 450,000450k →LKR 500,000500k →LKR 600,000600k →LKR 700,000700k →LKR 750,000750k →LKR 800,000800k →LKR 900,000900k →LKR 1,000,0001M →LKR 1,250,0001.25M →LKR 1,500,0001.5M →LKR 1,750,0001.75M →LKR 2,000,0002M →LKR 2,500,0002.5M →LKR 3,000,0003M →LKR 5,000,0005M →
Net Take-Home Pay (Monthly)
In-Hand Salary
LKR 222,000.00

Annualized: LKR 2,664,000.00

Take-Home Retention Rate88.80%
Total APIT Tax (Monthly)
LKR 8,000.00
Effective Rate:3.20%
Marginal Slab Rate:18%
Employee EPF (8%)
Retirement
LKR 20,000.00
Deducted from gross for EPF pension
Tax-Free Relief
2026 IRD
LKR 150,000.00
Taxable Base: LKR 100,000.00

Employer Contributions (Informational)

Total CTC: LKR 287,500.00
Employer EPF (12%)
LKR 30,000.00
Employer ETF (3%)
LKR 7,500.00
Total Employer Benefit (15%)
LKR 37,500.00

Progressive Tax Slab Breakdown (Monthly)

Detailed itemization of how your taxable income is taxed across each IRD slab.

Taxable Base: LKR 100,000.00
0%
Tax-Free Personal Relief
First LKR 150,000 / mo is 0% tax-exempt
LKR 150,000.00
Tax: LKR 0.00
6%
Slab 1: First LKR 1,000,000 (6%)100% Utilized
Cap: LKR 83,333.33
LKR 83,333.33
Tax: LKR 5,000.00
18%
Slab 2: Next LKR 500,000 (18%)40% Utilized
Cap: LKR 41,666.67
LKR 16,666.67
Tax: LKR 3,000.00
24%
Slab 3: Next LKR 500,000 (24%)
Cap: LKR 41,666.67
LKR 0.00
Tax: LKR 0.00
30%
Slab 4: Next LKR 500,000 (30%)
Cap: LKR 41,666.67
LKR 0.00
Tax: LKR 0.00
36%
Slab 5: Balance above LKR 2,500,000 (36%)
Cap: Unlimited
LKR 0.00
Tax: LKR 0.00
Computed strictly per the Inland Revenue Act No. 24 of 2017 (including 2025/2026 progressive slab amendments).

Sri Lanka 2026 APIT Tax Slabs Reference Table

Applicable for resident individuals and employees under IRD Circular Guidelines

Monthly Income Range (LKR)Tax BracketTax RateMax Monthly Tax in Slab
First LKR 150,000Personal Relief Allowance0% (Tax-Free)LKR 0.00
LKR 150,001 – LKR 233,333Slab 1 (First LKR 83,333 / mo)6%LKR 5,000.00
LKR 233,334 – LKR 275,000Slab 2 (Next LKR 41,667 / mo)18%LKR 7,500.00
LKR 275,001 – LKR 316,667Slab 3 (Next LKR 41,667 / mo)24%LKR 10,000.00
LKR 316,668 – LKR 358,333Slab 4 (Next LKR 41,667 / mo)30%LKR 12,500.00
Above LKR 358,333Slab 5 (Balance Excess)36%Progressive (36%)
Frequently Asked Questions

Sri Lanka Salary & APIT Tax Guide (2026)

Everything you need to know about IRD APIT tax rules, EPF (8%), Employer EPF (12%), and ETF (3%).

APIT stands for Advance Personal Income Tax. It is a mandatory statutory tax deduction withheld by employers from an employee’s monthly remuneration (salary, taxable allowances, and bonuses) and remitted directly to the Inland Revenue Department (IRD) of Sri Lanka.