Estimate tax for the year of assessment from 1 April 2025 to 31 March 2026, including income, reliefs and tax already paid.
This calculator covers 1 April 2025 to 31 March 2026. Understand the progressive tax bands, personal reliefs and APIT credits for this assessment year.
Resident taxpayers can claim an annual personal relief allowance of LKR 1,800,000 (LKR 150,000 per month) before progressive income-tax rates apply.
Advance Personal Income Tax (APIT) is deducted monthly by employers from remuneration such as salary, allowances, bonuses, and perquisites, then remitted to the Inland Revenue Department.
APIT paid during the year is treated as a credit against your annual income-tax liability. Any excess may be available to claim as a refund.
The calculator uses Y/A 2025/26 rules for income earned from 1 April 2025 to 31 March 2026. Other assessment years may use different reliefs and tax bands.
Yes. This calculator processes the figures you enter in your browser and does not send them to a tax-calculation server.
Bank interest can have AIT/WHT deducted at source, while dividends from resident companies are generally subject to final withholding tax.
Keep your TIN and APIT certificates, income and withholding-tax vouchers, rent records, and evidence supporting claimed reliefs.
The calculator applies the Y/A 2025/26 annual progressive bands after eligible reliefs, then accounts for the tax credits you enter. Special income categories are treated separately where applicable. Monthly APIT estimates use regular employment income; bonuses and other payments can require different IRD tables.
This is an independent estimate. Check the applicable IRD guidance when preparing your return.