LankaSalary Logo
LankaSalary.com
2026 IRD Tax & Statutory Assessment

LKR 400,000 Salary Tax, EPF & ETF Breakdown in Sri Lanka

For an employee earning LKR 400,000 gross basic salary per month (or LKR 4,800,000.00 per year), your net take-home salary is LKR 318,000.00 after APIT income tax and employee EPF deductions.

Gross MonthlyLKR 400,000.00
Monthly APIT TaxLKR 50,000.00
Employee EPF (8%)LKR 32,000.00
Net In-Hand PayLKR 318,000.00
Employer Statutory Liability: EPF 12% (LKR 48,000.00) + ETF 3% (LKR 12,000.00) = LKR 60,000.00/mo
Total Cost to Company (CTC): LKR 460,000.00/mo

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 318,000.00

Annual Take-Home Equivalent: LKR 3,816,000.00

APIT Tax
12.50% Eff.
LKR 50,000.00

Taxable: LKR 250,000.00

Employee EPF (8%)
Retirement
LKR 32,000.00

Deducted from gross pay

Employer (15%)
EPF+ETF
LKR 60,000.00

Total CTC: LKR 460,000.00

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 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 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 41,666.67LKR 15,000.00
Total APIT Tax Payable (Monthly):LKR 50,000.00

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 400,000/mo

What Can Your Salary Afford?

See how much car lease installment and housing loan you qualify for using CBSL bank approval ratios (DSR).

Vehicle LeaseHousing LoanBoth (Combined)
Explore All Affordability

Salary Benchmarks35+ Guides

Explore APIT tax and EPF/ETF take-home pay by salary tier:

LKR 50,000 / mo50kLKR 60,000 / mo60kLKR 75,000 / mo75kLKR 80,000 / mo80kLKR 90,000 / mo90kLKR 100,000 / mo100kLKR 120,000 / mo120kLKR 125,000 / mo125kLKR 140,000 / mo140kLKR 150,000 / mo150kLKR 160,000 / mo160kLKR 175,000 / mo175kLKR 180,000 / mo180kLKR 200,000 / mo200kLKR 225,000 / mo225kLKR 250,000 / mo250kLKR 275,000 / mo275kLKR 300,000 / mo300kLKR 350,000 / mo350kLKR 400,000 / mo400kLKR 450,000 / mo450kLKR 500,000 / mo500kLKR 600,000 / mo600kLKR 700,000 / mo700kLKR 750,000 / mo750kLKR 800,000 / mo800kLKR 900,000 / mo900kLKR 1,000,000 / mo1MLKR 1,250,000 / mo1.25MLKR 1,500,000 / mo1.5MLKR 1,750,000 / mo1.75MLKR 2,000,000 / mo2MLKR 2,500,000 / mo2.5MLKR 3,000,000 / mo3MLKR 5,000,000 / mo5M
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.