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2026 IRD Tax Assessment

LKR 1,500,000 Salary Tax & Take-Home Pay in Sri Lanka

For an employee earning LKR 1,500,000 gross basic salary per month (or LKR 18,000,000.00 per year), your net take-home salary is LKR 934,000.00 after APIT income tax and statutory EPF/ETF deductions.

Gross MonthlyLKR 1,500,000.00
Monthly APIT TaxLKR 446,000.00
Employee EPF (8%)LKR 120,000.00
Net In-Hand PayLKR 934,000.00

Salary & Earnings Input

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

LKR (Rs.)
Rs.

Quick Salary Benchmarks:

Net Take-Home Pay (Monthly)
In-Hand Salary
LKR 934,000.00

Annual Take-Home Equivalent: LKR 11,208,000.00

APIT Tax
29.73% Eff.
LKR 446,000.00

Taxable: LKR 1,350,000.00

Employee EPF (8%)
Retirement
LKR 120,000.00

Deducted from gross pay

Employer (15%)
EPF+ETF
LKR 225,000.00

Total CTC: LKR 1,725,000.00

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 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 41,666.67LKR 7,500.00
Next LKR 500,000 (24%)
24%LKR 41,666.67LKR 10,000.00
Next LKR 500,000 (30%)
30%LKR 41,666.67LKR 12,500.00
Balance above LKR 2,500,000 (36%)
36%LKR 1,141,666.67LKR 411,000.00
Total APIT Tax Payable (Monthly):LKR 446,000.00
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%).

Under the Sri Lanka Inland Revenue Department (IRD) regulations for Year of Assessment 2026, the annual personal tax relief is LKR 1,800,000 (equivalent to LKR 150,000 per month). Any individual earning up to LKR 150,000 gross monthly salary pays 0% APIT tax.