2026 IRD Tax & Statutory Assessment
LKR 160,000 Salary Tax, EPF & ETF Breakdown in Sri Lanka
For an employee earning LKR 160,000 gross basic salary per month (or LKR 1,920,000.00 per year), your net take-home salary is LKR 146,600.00 after APIT income tax and employee EPF deductions.
Gross MonthlyLKR 160,000.00
Monthly APIT TaxLKR 600.00
Employee EPF (8%)LKR 12,800.00
Net In-Hand PayLKR 146,600.00
Employer Statutory Liability: EPF 12% (LKR 19,200.00) + ETF 3% (LKR 4,800.00) = LKR 24,000.00/mo
Total Cost to Company (CTC): LKR 184,000.00/mo
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 SalaryLKR 146,600.00
Annual Take-Home Equivalent: LKR 1,759,200.00
APIT Tax
0.38% Eff.LKR 600.00
Taxable: LKR 10,000.00
Employee EPF (8%)
RetirementLKR 12,800.00
Deducted from gross pay
Employer (15%)
EPF+ETFLKR 24,000.00
Total CTC: LKR 184,000.00
Tax Slab Breakdown (Monthly)
Official Sri Lanka IRD Tax Brackets (2026 Assessment)
| Tax Slab | Rate | Taxable in Slab (Mo) | Tax Charged |
|---|---|---|---|
| Tax-Free Relief | 0% | LKR 150,000.00 | LKR 0.00 |
First LKR 1,000,000 (6%) | 6% | LKR 10,000.00 | LKR 600.00 |
Next LKR 500,000 (18%) | 18% | LKR 0.00 | LKR 0.00 |
Next LKR 500,000 (24%) | 24% | LKR 0.00 | LKR 0.00 |
Next LKR 500,000 (30%) | 30% | LKR 0.00 | LKR 0.00 |
Balance above LKR 2,500,000 (36%) | 36% | LKR 0.00 | LKR 0.00 |
| Total APIT Tax Payable (Monthly): | LKR 600.00 | ||
Salary Benchmarks35+ Guides
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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.