2026 IRD Tax & Statutory Assessment
LKR 90,000 Salary Tax, EPF & ETF Breakdown in Sri Lanka
For an employee earning LKR 90,000 gross basic salary per month (or LKR 1,080,000.00 per year), your net take-home salary is LKR 82,800.00 after APIT income tax and employee EPF deductions.
Gross MonthlyLKR 90,000.00
Monthly APIT TaxLKR 0.00
Employee EPF (8%)LKR 7,200.00
Net In-Hand PayLKR 82,800.00
Employer Statutory Liability: EPF 12% (LKR 10,800.00) + ETF 3% (LKR 2,700.00) = LKR 13,500.00/mo
Total Cost to Company (CTC): LKR 103,500.00/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 82,800.00
Annual Take-Home Equivalent: LKR 993,600.00
APIT Tax
0.00% Eff.LKR 0.00
Taxable: LKR 0.00
Employee EPF (8%)
RetirementLKR 7,200.00
Deducted from gross pay
Employer (15%)
EPF+ETFLKR 13,500.00
Total CTC: LKR 103,500.00
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 90,000.00 | LKR 0.00 |
First LKR 1,000,000 (6%) | 6% | LKR 0.00 | LKR 0.00 |
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 0.00 | ||
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.