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Sri Lanka Inland Revenue Department (IRD) 2026

Tax Calculator Sri Lanka 2026

Calculate your individual income tax liability in Sri Lanka with exact 6% to 36% progressive tax slabs, monthly tax relief threshold, and statutory EPF/ETF deductions.

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 222,000.00

Annual Take-Home Equivalent: LKR 2,664,000.00

APIT Tax
3.20% Eff.
LKR 8,000.00

Taxable: LKR 100,000.00

Employee EPF (8%)
Retirement
LKR 20,000.00

Deducted from gross pay

Employer (15%)
EPF+ETF
LKR 37,500.00

Total CTC: LKR 287,500.00

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 16,666.67LKR 3,000.00
Next LKR 500,000 (24%)
24%LKR 0.00LKR 0.00
Next LKR 500,000 (30%)
30%LKR 0.00LKR 0.00
Balance above LKR 2,500,000 (36%)
36%LKR 0.00LKR 0.00
Total APIT Tax Payable (Monthly):LKR 8,000.00

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 250,000/mo

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Salary Distribution

Take-home vs Deductions

Gross PayLKR 250,000.00
Take-Home88.8%
Net Take-Home Pay88.8% of gross
LKR 222,000.00
APIT Tax Deduction3.2% of gross
LKR 8,000.00
Employee EPF (8%)8.0% of gross
LKR 20,000.00

Salary Tax Breakdowns35+ Guides

Pre-calculated salary guides with exact income tax:

LKR 50,00050k →LKR 60,00060k →LKR 75,00075k →LKR 80,00080k →LKR 90,00090k →LKR 100,000100k →LKR 120,000120k →LKR 125,000125k →LKR 140,000140k →LKR 150,000150k →LKR 160,000160k →LKR 175,000175k →LKR 180,000180k →LKR 200,000200k →LKR 225,000225k →LKR 250,000250k →LKR 275,000275k →LKR 300,000300k →LKR 350,000350k →LKR 400,000400k →LKR 450,000450k →LKR 500,000500k →LKR 600,000600k →LKR 700,000700k →LKR 750,000750k →LKR 800,000800k →LKR 900,000900k →LKR 1,000,0001M →LKR 1,250,0001.25M →LKR 1,500,0001.5M →LKR 1,750,0001.75M →LKR 2,000,0002M →LKR 2,500,0002.5M →LKR 3,000,0003M →LKR 5,000,0005M →
Net Take-Home Pay (Monthly)
In-Hand Salary
LKR 222,000.00

Annualized: LKR 2,664,000.00

Take-Home Retention Rate88.80%
Total APIT Tax (Monthly)
LKR 8,000.00
Effective Rate:3.20%
Marginal Slab Rate:18%
Employee EPF (8%)
Retirement
LKR 20,000.00
Deducted from gross for EPF pension
Tax-Free Relief
2026 IRD
LKR 150,000.00
Taxable Base: LKR 100,000.00

Employer Contributions (Informational)

Total CTC: LKR 287,500.00
Employer EPF (12%)
LKR 30,000.00
Employer ETF (3%)
LKR 7,500.00
Total Employer Benefit (15%)
LKR 37,500.00

Progressive Tax Slab Breakdown (Monthly)

Detailed itemization of how your taxable income is taxed across each IRD slab.

Taxable Base: LKR 100,000.00
0%
Tax-Free Personal Relief
First LKR 150,000 / mo is 0% tax-exempt
LKR 150,000.00
Tax: LKR 0.00
6%
Slab 1: First LKR 1,000,000 (6%)100% Utilized
Cap: LKR 83,333.33
LKR 83,333.33
Tax: LKR 5,000.00
18%
Slab 2: Next LKR 500,000 (18%)40% Utilized
Cap: LKR 41,666.67
LKR 16,666.67
Tax: LKR 3,000.00
24%
Slab 3: Next LKR 500,000 (24%)
Cap: LKR 41,666.67
LKR 0.00
Tax: LKR 0.00
30%
Slab 4: Next LKR 500,000 (30%)
Cap: LKR 41,666.67
LKR 0.00
Tax: LKR 0.00
36%
Slab 5: Balance above LKR 2,500,000 (36%)
Cap: Unlimited
LKR 0.00
Tax: LKR 0.00
Computed strictly per the Inland Revenue Act No. 24 of 2017 (including 2025/2026 progressive slab amendments).
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%).

Sri Lanka operates a progressive personal income tax structure. The first LKR 1,800,000 per year (LKR 150,000 per month) is completely tax-free. Subsequent income blocks of LKR 500,000 per year (LKR 41,667 per month) are taxed at 6%, 12%, 18%, 24%, 30%, with all excess income taxed at 36%.