2026 IRD Tax & Statutory Assessment
LKR 2,500,000 Salary Tax, EPF & ETF Breakdown in Sri Lanka
For an employee earning LKR 2,500,000 gross basic salary per month (or LKR 30,000,000.00 per year), your net take-home salary is LKR 1,494,000.00 after APIT income tax and employee EPF deductions.
Gross MonthlyLKR 2,500,000.00
Monthly APIT TaxLKR 806,000.00
Employee EPF (8%)LKR 200,000.00
Net In-Hand PayLKR 1,494,000.00
Employer Statutory Liability: EPF 12% (LKR 300,000.00) + ETF 3% (LKR 75,000.00) = LKR 375,000.00/mo
Total Cost to Company (CTC): LKR 2,875,000.00/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 1,494,000.00
Annual Take-Home Equivalent: LKR 17,928,000.00
APIT Tax
32.24% Eff.LKR 806,000.00
Taxable: LKR 2,350,000.00
Employee EPF (8%)
RetirementLKR 200,000.00
Deducted from gross pay
Employer (15%)
EPF+ETFLKR 375,000.00
Total CTC: LKR 2,875,000.00
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 83,333.33 | LKR 5,000.00 |
Next LKR 500,000 (18%) | 18% | LKR 41,666.67 | LKR 7,500.00 |
Next LKR 500,000 (24%) | 24% | LKR 41,666.67 | LKR 10,000.00 |
Next LKR 500,000 (30%) | 30% | LKR 41,666.67 | LKR 12,500.00 |
Balance above LKR 2,500,000 (36%) | 36% | LKR 2,141,666.67 | LKR 771,000.00 |
| Total APIT Tax Payable (Monthly): | LKR 806,000.00 | ||
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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.